Impact of Accounting Information System on the Existence of Fraud and Errors in Small and Medium-sized Enterprises

Received: 04-06-2013

Accepted: 15-08-2013

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Issue: Vol. 11 No. 4 (2013)

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KINH TẾ XÃ HỘI VÀ PHÁT TRIỂN NÔNG THÔN

How to Cite:

Hang, N., Son, L., & Dung, N. (2024). Impact of Accounting Information System on the Existence of Fraud and Errors in Small and Medium-sized Enterprises. Vietnam Journal of Agricultural Sciences, 11(4), 565–573. http://testtapchi.vnua.edu.vn/index.php/vjasvn/article/view/1640

Impact of Accounting Information System on the Existence of Fraud and Errors in Small and Medium-sized Enterprises

Ngo Thi Thu Hang (*) 1, 2 , Le Thi Kim Son 1 , Nguyen Thi Thuy Dung 1

  • 1 Khoa Kế toán và Quản trị kinh doanh, Trường Đại học Nông nghiệp Hà Nội
  • 2 Khoa Kế toán và Quản trị kinh doanh, Học viện Nông nghiệp Việt Nam

    • Keywords

    Acoounting information system, accounting errors and fraud, small and medium-sized enterprises

    Abstract


    Errors and fraud reduce the efficacy in running business, especially in medium and small-sized enterprises (SMEs). Research hypothesis is that: are there factors of the accounting information system that associate with fraud and errors in SMEs. Research site focused on Hanoi since there is agreat numbers of SMEs in this area. The findings showed that application of information technology in accounting works; the frequency of inventory; the role of the managers in accounting information system and auditing works are the factors that have most impact to the frequencies of fraud and errors that occur in SMEs. From these findings, some lessons were drawn to minimize fraud and errors in small and medium-sized companiesy as well as to improve the role of accounting in business.

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