Determinants of accounting information system effectiveness and moderating role of external consultants: Empirical research in the Ben Tre Province of Vietnam.

The characteristics of accounting information systems (AISs) within organizations and the factors affecting their effectiveness are investigated in this study. In particular, how external consultants moderate the relationship between the determinants and AIS effectiveness is examined. A total of 167 agricultural companies in the Ben Tre Province of Vietnam were surveyed using a regression-based partial least squares structural equation model. Then, the influence of these determinants on AIS effectiveness was evaluated. The findings showed that managers' involvement and managers' accounting knowledge positively affect AIS effectiveness. Furthermore, the involvement and knowledge of managers are mitigated by external consultants, which reduces the negative influence of such involvement on AIS effectiveness. This study aims to contribute to the body of knowledge on the determinants affecting AIS effectiveness by providing agricultural companies in Ben Tre and Vietnam with insights into the effectiveness of their respective AIS activities.

Patients' perception of the information security management in health centers: the role of organizational and human factors.

BACKGROUND: Researchers paid little attention to understanding the association of organizational and human factors with patients' perceived security in the context of health organizations. This study aims to address numerous gaps in this context. Patients' perceptions about employees' training on security issues, monitoring on security issues, ethics, physical & technical protection and trust in hospitals were identified as organizational and human factors. METHODS: After the development of 12 hypotheses, a quantitative, cross-sectional, self-administered survey method was applied to collect data in 9 hospitals in Iran. After the collection of 382 usable questionnaires, the partial least square structural modeling was applied to examine the hypotheses and it was found that 11 hypotheses were empirically supported. RESULTS: The results suggest that patients' trust in hospitals can significantly predict their perceived security but no significant associations were found between patients' physical protection mechanisms in the hospital and their perceived information security in a hospital. We also found that patients' perceptions about the physical protection mechanism of a hospital can significantly predict their trust in hospitals which is a novel finding by this research. CONCLUSIONS: The findings imply that hospitals should formulate policies to improve patients' perception about such factors, which ultimately lead to their perceived security.