Nguyen Anh Hien,Nguyen Khac Hung,Nguyen Chuong Thanh Huong,Doanh Thi Ngan Ha,Pham Thanh Trung and Le Dinh Thang
Accounting information systems play a significant role in providing accounting information for the management and administration of enterprises, which is the basis for making business owners' economic and executive decisions as well as related subjects such as State management agencies, business partners, and investors. Therefore, this paper's main objective is to research critical factors that were influencing the quality of accounting information systems at small and medium enterprises in Ho Chi Minh City (HCMC). The authors surveyed 800 accountants who are working at 400 small and medium enterprises (SMEs) in HCMC; each enterprise has two accountants surveyed, and Data surveyed from January 2020 to May 2020. The authors used a random sampling technique, tested Cronbach's Alpha, and Structural Equation Modelling (SEM). The study used items on a 5-point Likert scale. Research results showed four factors influencing the quality of accounting information systems at the SMEs in HCMC with significance at 1.0 percent.