臺灣博碩士論文加值系統

Currently, economic globalization is an emerging trend; therefore it has become the environment of intense competition between countries throughout the world. Due to the impact of globalization, world economy is now moving into a system more closely linked through information technology networks. Globalization requires that economic decisions, whether made anywhere in the world, are all factors to consider internationally. Economic globalization has not only increased the direct links between enterprises of a country but also forced businesses to directly compete with each other more fiercely. To exist and develop in the competitive market, in 2006, Song Hong garment Joint Stock Company applies information technology in the field of financial accounting, particularly accounting. According to the Board of directors, Accounting system applications are given high priority to job accounting. In the opinion of the experts and the chief accountants on the garment industry in Nam Dinh, province, Fast accounting system is suitable for business activities of the company and Fast accounting system was chosen to implementation at Song Hong garment Joint stock Company. Therefore, this study is to examine the actual use of Fast accounting system at Song Hong garment Joint stock Company. Developing and testing hypotheses by using survey data from 205 accountants come from Song Hong garment Joint stock Company and accountants using Fast accounting from various enterprises of different locations in Nam dinh. This study employed SPSS 17.0 to analyze the collected data to test the relationships among factors and all items require seven-point Likert-scale. The results indicate the positive relationships among Perceived Usefulness, Perceived Ease of Use, attitude towards Using, Behavioral Intention to use and Usage of Fast accounting system.

Currently, economic globalization is an emerging trend; therefore it has become the environment of intense competition between countries throughout the world. Due to the impact of globalization, world economy is now moving into a system more closely linked through information technology networks. Globalization requires that economic decisions, whether made anywhere in the world, are all factors to consider internationally. Economic globalization has not only increased the direct links between enterprises of a country but also forced businesses to directly compete with each other more fiercely. To exist and develop in the competitive market, in 2006, Song Hong garment Joint Stock Company applies information technology in the field of financial accounting, particularly accounting. According to the Board of directors, Accounting system applications are given high priority to job accounting. In the opinion of the experts and the chief accountants on the garment industry in Nam Dinh, province, Fast accounting system is suitable for business activities of the company and Fast accounting system was chosen to implementation at Song Hong garment Joint stock Company. Therefore, this study is to examine the actual use of Fast accounting system at Song Hong garment Joint stock Company. Developing and testing hypotheses by using survey data from 205 accountants come from Song Hong garment Joint stock Company and accountants using Fast accounting from various enterprises of different locations in Nam dinh. This study employed SPSS 17.0 to analyze the collected data to test the relationships among factors and all items require seven-point Likert-scale. The results indicate the positive relationships among Perceived Usefulness, Perceived Ease of Use, attitude towards Using, Behavioral Intention to use and Usage of Fast accounting system.

ABSTRACT i
Acknowledgments iii
Table of Contents iv
List of Tables vi
List of Figures vi
Chapter 1 Introduction 1
1.1. Research Background 1
1.2. Research Motive 6
1.3. Research Purposes 6
1.4. Research Procedure 7
Chapter 2 Literature Review 9
2.1. Accounting 9
2.2. Accounting Systems 10
2.2.1. Operation of an Accounting System 10
2.2.2. The Vietnamese Accounting System 10
2.3. FAST Accounting System 12
2.3.1. Introduction and Background 12
2.3.2. The Basic Features 15
2.4. The Technology Acceptance Model (TAM) 16
2.4.1. Model Development 17
2.4.2. Research in Context 25
Chapter 3 Research Methodology 26
3.1. Research Model 26
3.2. Research Hypotheses 26
3.3. Data Collection 28
3.4. Measurement of Variables 29
Chapter 4 Data Analysis and Results 31
4.1. Descriptive Statistics 32
4.1.1. Descriptive and Analysis of Sample Demographics 32
4.1.2. Descriptive Statistics of Cognitive Variables 36
4.2. Reliability Analysis 38
4.3. Factor Analysis 39
4.4. Regression Analysis 42
4.4.1. Linear Regression Analysis for Attitude Towards Using 43
4.4.2. Linear Regression Analysis for Behavioral Intention 44
4.4.3. Linear Regression Analysis for Actual Usage Fast Accounting system. 44
Chapter 5 Research Conclusions 47
5.1. Research Findings 47
5.2. Research Implications 48
5.3. Limitation 48
5.4. Further Study 49
References 51
Appendix 1: Research Questionnaire in English 56
Appendix 2: Research Questionnaire in Vietnamese 60

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