The impact of AI-based accounting information systems on the performance of individuals and organizations in an emerging country

Abstract

This study focuses on developing a model to investigate the impact of AI-based accounting information systems (AIS) in small and medium-sized enterprises (SMEs) in Vietnam. A quantitative research method was used to process data from 381 participants who utilized these systems, including managers (board of directors), accountants, chief accountants, and internal auditors. The list of organizations that have implemented this system was compiled from the websites of AI-based AIS software vendors. Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed to evaluate the model's fit and test the hypotheses. In addition, an independent samples t-test and one-way ANOVA were conducted to analyze the differences in users' perceptions of the impact of these systems among gender, position, and age groups of survey participants. The study's findings indicate that system quality, information quality and service quality directly influence individual user performance. The research also highlights the role of system quality and information quality in improving the quality of output information and enhancing organizational competitiveness. A key finding is that service quality only directly impacts individuals and does not affect organizational performance. This aligns with the current state of information systems implementation in Vietnam. The findings also illustrate that "providing online support services" is the most frequently implemented service by vendors to guide users in operating the software online.