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Vol.15, No.1, February 2026. ISSN: 2217-8309 eISSN: 2217-8333
TEM Journal
TECHNOLOGY, EDUCATION, MANAGEMENT, INFORMATICS Association for Information Communication Technology Education and Science |
Technology-Driven Accounting Information Systems and Control Mechanisms: An Empirical Analysis
Diep Nguyen Thi Thanh, Thu Vu Thi Minh
© 2026 Thu Vu Thi Minh, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)
Citation Information: TEM Journal. Volume 15, Issue 1, Pages 269-276, ISSN 2217-8309, DOI: 10.18421/TEM151-24, February 2026.
Received: 10 April 2025.
Abstract:
This study investigates the impact of control mechanisms on the performance of technology-based accounting information systems (AIS) in Vietnamese listed firms. Using panel data regression techniques, the analysis takes into account the most important governance attributes, including board size, board independence, audit committee. The evidence suggests that board independence and audit committee existence largely increase AIS effectiveness through enhancing financial transparency, regulatory compliance, and internal controls. While board size has a positive effect on AIS effectiveness, very large boards could introduce inefficiencies. Besides, the results reveal that ownership concentration has a two-fold effect: While ownership concentration increases monitoring, it could also trigger entrenchment threats, and this could compromise AIS reliability. Also, firm size and profitability are positively associated with AIS effectiveness, which suggests that profitable and large firms put more resources into AIS infrastructure.
Keywords – Accounting information systems, corporate governance, audit committees. |
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