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研究生: 武光興
研究生(外文): Vu Quang Hung
論文名稱: Applying Technology Acceptance Model in Evaluating the Usage of MISA Accounting Software at SMEs - Nam Dinh Province, Vietnam
論文名稱(外文): Applying Technology Acceptance Model in Evaluating the Usage of MISA Accounting Software at SMEs - Nam Dinh Province, Vietnam
指導教授: 溫嘉榮
學位類別: 碩士
校院名稱: 樹德科技大學
系所名稱: 資訊管理系碩士班
論文出版年: 100
畢業學年度: 99
語文別: 英文
論文頁數: 102
中文關鍵詞: MISA accounting softwareAccounting systemaccountantTAMsmall and medium enterprises (SMEs)
外文關鍵詞: MISA accounting softwareAccounting systemaccountantTAMsmall and medium enterprises (SMEs)
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In the processe of globalization, especially when Vietnam is a member of the World Trade Organization in 2006, SMEs of Vietnam face new competitors (transnational corporations, multinational corporations, having powerful financial resources, technology, experience and high competitiveness) and they have to compete fiercely in the new condition (the strict guidelines of the institutional trade and international law in the global market). In other words, Vietnam enterprises are facing with really great challenges. In market economy in Nam dinh province in Viet Nam, the competition among small and medium enterprises in Nam dinh province is more and more severe. “Business is getting much harder now’’. Enterprises want to survive, maintain their independence and development, they must improve their competitiveness. They are facing with pressures to reduce production costs, increase productivity, and to have more intensive knowledge. Application of information technology is to increase production efficiency, enhance business competitiveness and international economic integration. Accounting software is the most effective tool to control and maintain activities for "financial brains" of the company. MISA Joint Stock Company has provided MISA accounting software. MISA accounting software includes 13 modules, is designed for small and medium enterprises with the purpose to help businesses  without having to cover much cost and do not know much about computing and accounting but they can  use and manage accounting software system and all transaction in enterprise. Therefore, this study examines the actual use of MISA – accounting software among SMEs in Nam Dinh province, so as to help the board of management to make decision whether or not to have it implemented broadly. Developing and testing hypotheses by using survey data from 209 accountants come from various enterprises of different locations in Nam dinh, Vietnam. This study employed SPSS 17.0 to analyze the collected data to test the relationships among factors and all items require seven-point Likert-scale. The results indicate the positive relationships among perceived usefulness, perceived ease of use, attitude towards using, behavioral intention to use and actual usage of MISA accounting software.

In the processe of globalization, especially when Vietnam is a member of the World Trade Organization in 2006, SMEs of Vietnam face new competitors (transnational corporations, multinational corporations, having powerful financial resources, technology, experience and high competitiveness) and they have to compete fiercely in the new condition (the strict guidelines of the institutional trade and international law in the global market). In other words, Vietnam enterprises are facing with really great challenges. In market economy in Nam dinh province in Viet Nam, the competition among small and medium enterprises in Nam dinh province is more and more severe. “Business is getting much harder now’’. Enterprises want to survive, maintain their independence and development, they must improve their competitiveness. They are facing with pressures to reduce production costs, increase productivity, and to have more intensive knowledge. Application of information technology is to increase production efficiency, enhance business competitiveness and international economic integration. Accounting software is the most effective tool to control and maintain activities for "financial brains" of the company. MISA Joint Stock Company has provided MISA accounting software. MISA accounting software includes 13 modules, is designed for small and medium enterprises with the purpose to help businesses  without having to cover much cost and do not know much about computing and accounting but they can  use and manage accounting software system and all transaction in enterprise. Therefore, this study examines the actual use of MISA – accounting software among SMEs in Nam Dinh province, so as to help the board of management to make decision whether or not to have it implemented broadly. Developing and testing hypotheses by using survey data from 209 accountants come from various enterprises of different locations in Nam dinh, Vietnam. This study employed SPSS 17.0 to analyze the collected data to test the relationships among factors and all items require seven-point Likert-scale. The results indicate the positive relationships among perceived usefulness, perceived ease of use, attitude towards using, behavioral intention to use and actual usage of MISA accounting software.

ABSTRACT  i
Acknowledgements  iii
Table of Contents  iv
List of Tables  vii
List of Figures  viii
Chapter 1 Introduction  1
1.1. Research Background  1
1.2. Research Motivation  6
1.3. Research Purposes  7
1.4. Limitation  8
1.5. Terminology  9
Chapter 2 Literature Review  11
2.1. The Vietnamese Accounting  11
2.2. The Vietnamese Accounting System  12
2.3. The Role of Accounting for Business and Government  14
2.3.1. The role of accounting for business  14
2.3.2. The role of accounting for government  15
2.4. MISA Accounting Software  15
2.4.1. Introduction and background  15
2.4.2. The basic features  19
2.4.3. The benefits of MISA accounting software  23
2.5. The Technology Acceptance Model (TAM)  25
Chapter 3 Research Methodology  38
3.1. Research Approach  38
3.2. Research Model  39
3.3. Research Hypotheses  40
3.4. Measurement of Variables  41
3.5. Research Procedure  43
3.6. Tool Development  46
3.6.1. Questionnaires design  46
3.6.2. Pilot survey  47
3.6.3. Reliability analysis  48
3.6.4. Validity analysis  49
3.7. Data Analysis  51
3.7.1. Descriptive statistics  52
3.7.2. Inferential statistics  52
Chapter 4 Data Analysis and Results  55
4.1. Descriptive Statistics  55
4.2. T- Test and ANOVA Analysis  57
4.2.1. T- Test  57
4.2.2. ANOVA test  58
4.3. Factor Analysis  59
4.4. Regression Analysis  61
4.4.1. Linear regression analysis for behavioral intention to use  62
4.4.2. Linear regression analysis for actual usage MISA accounting software.  63
4.5. Research Finding  65
4.6. Discussions  66
Chapter 5 Conclusions and Suggestions  67
5.1. Conclusions  67
5.2. Contribution and Organization Implications  68
5.2.1. Contribution  68
5.2.2. Organization implications  68
5.3. Suggestions  69
5.4. Future Research Suggestions  70
REFERENCES  72
Appendix A Research Questionnaire in English  80
Appendix B Research Questionnaire in Vietnamese  85

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