Các nhân tố ảnh hưởng đến mức độ ứng dụng công nghệ thông tin trong tổ chức công tác kế toán của các công ty TNHH MTV dịch vụ công ích trên địa bàn Thành phố Hồ Chí Minh

Abstract

According to the Government’s digital transformation orientation, the application of information technology in the organization of accounting work at Public Service Companies in Ho Chi Minh City has become an urgent issue. Based on 173 survey samples and using a linear regression model after testing Cronbach Alpha and EFA exploratory factor analysis, the research results show 6 factors affecting the level of IT application in decreasing order of impact including: (1) Internal resource capacity of the enterprise, (2) Attention from leaders, (3) Perception of usefulness, (4) Management from state agencies, (5) Compatibility of IT and (6) Trends in standardizing external IT applications. From there, the study proposes management
implications.