A study on the impact of accounting information security controls on the effectiveness of internal controls in Vietnamese enterprises
In this study, we analyzed the role of accounting information security control in influencing the internal control’s effectiveness in Vietnamese enterprises, using a combination of quantitative research and qualitative research methods. The qualitative phase of this study involved reviewing relevant...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2025-03-01
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| Series: | Journal of Open Innovation: Technology, Market and Complexity |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2199853125000058 |
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| Summary: | In this study, we analyzed the role of accounting information security control in influencing the internal control’s effectiveness in Vietnamese enterprises, using a combination of quantitative research and qualitative research methods. The qualitative phase of this study involved reviewing relevant literature and theoretical frameworks to analyze the relationships between factors, including information technology, policies and regulations, human resources, and organizational culture with accounting information security control. Additionally, expert interviews were conducted to gather deeper insights. In the quantitative phase, data collected from surveys were analyzed using various methods, including Cronbach’s Alpha method, Structural Equation Modeling (SEM) method, Exploratory Factor Analysis (EFA) method, and Confirmatory Factor Analysis (CFA) method. The analysis results show that all four factors (Policies and Regulations, Human Resources, Information Technology, and Organizational Culture) positively impact accounting information security control, which in turn directly influences the effectiveness of internal control. Measurement scales were developed for each factor. The study also confirmed that six variables link accounting information security control with improved internal control effectiveness. After excluding unreliable variables, the model was validated through Structural Equation Modeling (SEM), and all hypotheses were accepted. The research results make an important contribution to the development of knowledge about the role of accounting information security control in enhancing the internal control’s effectiveness in Vietnamese enterprises. In practical terms, the study provides useful recommendations for managers to improve internal control in Vietnamese enterprises, with the potential for application to businesses in other regions of the world. |
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| ISSN: | 2199-8531 |