Pham Quoc Thuan; Nguyen Vinh Khuong; Nguyen Duong Cam Anh; … - In: Economies : open access journal 10 (2022) 4, pp. 1-19
The purpose of this study is to determine the factors affecting the application of accounting information systems (AIS) in small and medium enterprises (SMEs) in Vietnam. Drawing upon the Technology-Organization-Environment (TOE) theoretical framework, Diffusion of Innovations theory (DOI), and...