LAUSR

One of the approaches to assessing the organizational culture is to understand its effect on management functions, including the quality of accounting information systems. However, empirical studies about the influences of organizational culture on accounting information system quality, especially in the context of emerging countries like Vietnam, where accounting information is not reliable enough for decision making, have not yet provided enough evidence to confirm this relationship. This paper aims to investigate the effect of innovative organizational culture on the quality of accounting information systems by using the Structural Equation Model. A questionnaire was sent to the CEO, CFO, managers, and accounting staff of non-financial enterprises in Vietnam. With 649 valid respondents, the two-step approach was carried out, including exploratory factor analysis and confirmatory factor analysis and examining the significance of the coefficient through a path analysis. Our findings identified that organizational culture is an essential factor in enhancing the quality of accounting information systems of Vietnamese firms. Implementing an innovative corporate culture will improve system quality and information quality of the accounting information systems that help accounting information more sufficient for making decisions.