Determinants of accounting information systems quality: Empirical evidence from Vietnam
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
This research is conducted to investigate the factors affecting the accounting information systems quality. Data was collected by using questionnaire delivered to 347 participants who are board of director's members and managers. The statistical methods approaches are employed to address the research issues including Explanatory Factor Analysis (EFA) and Ordinary Least Squares (OLS). The findings showed that various factors had significant impacts on the accounting information systems quality including (i) organization culture, (ii) manager participation, (iii) information technology, (iv) information technology knowledge of managers, (v) accounting knowledge of managers, (vi) accounting information applications, (vii) consultation of external experts and (viii) training activities for users in accounting information systems. Based on the research results, some key intuitive recommendations were proposed aiming to improve the accounting information systems quality of Vietnamese Enterprises.
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Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.002 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.010 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it