Accounting Software Applications in the Public Non-Business Unit of Vietnam

(Pages 2344-2354)

Le Thi Huong Tram1,*, Doan Thi Quynh Anh2, Le Thi Xuan Huong2 and Nguyen Nguyen Zen2
1Department, University of Labour and Social Affairs, Vietnam.
2University of Labour and Social Affairs, Vietnam.


Using quantitative research methods, we have generalized the theoretical basis of Public non-business unit, the roles and requirements of accounting organizations. Evaluate existing points and limitations in accounting activities and the benefits of accounting software when applied at Public non-business unit. Next, we built the research process, determined the research sample and survey sample size. Identify 5 factors affecting the application of accounting software: (1) Perceived usefulness, (2) Perceived ease of use, (3) Trust, (4) Cost, (5) Leadership style. With this toolkit of 5 elements, we build scales, models and hypotheses for the research. With the quantitative research method used for a scale of 19 observed variables, 186 valid survey forms, and SPSS statistical software, we have clarified the research objectives. Data analysis results show that the independent variables have a positive impact on the dependent variable, which is the accounting software application. The results also show the strong and weak influence of each factor. In addition to the Cost factor that does not affect the application of accounting software, Trust is the factor with the strongest impact with Beta = 0.523, second is the Perceived usefulness factor with Beta = 0.285, third is the Leadership style factor with Beta = 0.109 and finally Perceived ease of use. During the research process, we also discovered some limitations such as the sampling method not being highly representative or there may be hidden factors that have not been researched that can impact the application of accounting software. accounting such as staff qualifications or technological developments. However, the research also achieved the desired results, completing and clarifying the set goals.


Accounting, Accounting Software, Public non-business unit, Vietnam.

JEL Classification:

M410, O310, C120, G300.

How to Cite:

Le Thi Huong Tram, Doan Thi Quynh Anh, Le Thi Xuan Huong and Nguyen Nguyen Zen. Accounting Software Applications in the Public Non-Business Unit of Vietnam. [ref]: vol.21.2023. available at:

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