دانلود رایگان مقاله انگلیسی رابط بین بانکی الکترونیکی و ماژول های حسابداری: تحلیل شرکت ها در ویتنام - امرالد 2018

Abstract

Purpose – There is a substantial lack of the need for adopting interface between accounting systems of companies and banks in Vietnam. The purpose of this paper is to bring out the benefits and lacunas in the adoption of interface for companies as well identify the factors that possibly could be crucial in making the interface adoption a success or failure. Design/methodology/approach – The study is set in the context of case analysis and has adopted a mixed method approach. In this study, a contrast between successful adopters of interface and non-adopters of interface is discussed to identify the motivating factors for interface as well as the factors which form the barriers for non-adopters. Findings – By conducting a case study-based analysis for intensive data comparison of two companies as interface adopters and two as non-adopters in Vietnam, it is found that the success of the interface adoption is influenced by inter-related factors such as the manager characteristics, industrial environment, company characteristic and innovation characteristics. Particularly, the effectiveness of the interface can be well demonstrated by cost saving, manpower reduction, data consistency, accuracy, and speed of the process. Research limitations/implications – The impact on the banker is not analyzed. Furthermore, this research only focuses on the effects of interface on the electronic banking system and accounting modules in the form of electronic payment, while in reality, banks provide a variety of services which can also be explored by other researchers. Originality/value – This is one of the first studies in the context of Vietnam. This study is highly relevant in the current context, given the significant growth in the number of industries and export markets in Vietnam.

4. Discussion and conclusions

Based on the findings from the four cases and the first-hand experience in the application of the interface for ten years in the company, this research confirms the benefits of using the interface system in business operations. In fact, DNP VN was able to cope well with the significant increase in the amount of processed invoices in the last ten years despite having only two employees handling the AR and AP. Saving time driven by the interface adoption is potentially measured at 44.6 days/year from payment and 21.4 days/year from receipt process. In addition, another interviewee has confirmed that his company benefited from a reduction of about 30 percent in FTE (equivalent to five FTE) as a result of the interface application at the first phase while no FTE was required for the AR when the interface has been fully integrated. The total reduction in personnel costs for the accounting department was estimated at USD49,000 per year. Similarly, the accounting staff in both companies with the interface system has been handling an increasing number of invoices due to the significant growth in business within the last ten years. Thus, the potential cost saving is huge.