THE RELATIONSHIP BETWEEN THE ACCOUNTING BENEFITS GAINED FROM ERP IMPLEMENTATION AND THE SATISFACTION OF ITS USERS: EVIDENCE FROM VIETNAM

Hoang Oanh Thoa

doi:10.36690/2674-5208-2025-1-64-73

Authors

Hoang Oanh Thoa Nong Lam University

DOI:

https://doi.org/10.36690/2674-5208-2025-1-64-73

Keywords:

ERP systems, user satisfaction, accounting benefits, IT integration, operational efficiency, organizational performance, managerial support, cost efficiency, digital transformation, Vietnam

Abstract

This study aims to explore the relationship between the accounting benefits derived from the implementation of Enterprise Resource Planning (ERP) systems and the satisfaction of their users in the Vietnamese business context. To address this objective, a structured survey was conducted among accounting personnel from enterprises across various sectors that have implemented ERP systems. The data collection process employed a combination of convenience and snowball sampling techniques and was administered over six months. A total of 113 respondents from 62 companies provided input through a Likert-scale questionnaire, which assessed perceptions of five distinct groups of accounting benefits associated with ERP use. The responses were analyzed using exploratory factor analysis (EFA) to validate the measurement scales, followed by multiple linear regression modeling to examine the strength and significance of the relationships between each benefit group and user satisfaction. The results indicate that four out of five categories of accounting benefits—namely IT-related benefits, time-based operational benefits, organizational benefits, and managerial benefits—are positively and significantly associated with user satisfaction. These findings suggest that ERP systems are viewed favorably by users when they lead to more integrated workflows, reduce the time needed for routine tasks, and enhance the quality of financial information used for decision-making. In contrast, the study found that cost-related operational benefits, such as reducing accounting personnel or overhead, were not statistically significant in affecting user satisfaction. This outcome reflects a localized organizational mindset in Vietnam, where ERP adoption is more strongly associated with enhancing quality and capacity rather than downsizing or cost-cutting. Overall, the study highlights the critical role ERP systems play in modernizing accounting functions in Vietnam. It underscores that user satisfaction is closely tied to the perceived improvements in workflow efficiency, data management, and strategic support—rather than reductions in labor costs. These insights provide practical implications for ERP vendors, enterprise managers, and policymakers, encouraging a shift in focus from mere automation toward the strategic and human-centric integration of technology in accounting. The research also calls for increased investment in training and communication to ensure users understand and fully leverage the value ERP systems can bring to their professional roles.

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Author Biography

Hoang Oanh Thoa, Nong Lam University

Nong Lam University, Ho Chi Minh City

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