Factors affecting the capacity of accounting software in controlling frauds and errors in small and medium enterprises (Smes): A case study of SMEs in Hanoi, Vietnam
ISSN 2588-1299
VJAS 2020; 3(3): 746-745
Vietnam Journal
of Agricultural
Sciences
Factors Affecting the Capacity of Accounting
Software in Controlling Frauds and Errors in
Small and Medium Enterprises (Smes): A
Case Study of SMEs in Hanoi, Vietnam
Ngo Thi Thu Hang1, Vu Thi Hai1, Tran Quang Trung1, Vu Manh
Chien2, Nguyen Thi Hong Nga3
1Faculty of Accounting and Business Management, Vietnam National University of
Agriculture, Hanoi 131000, Vietnam
2Faculty of Accounting & Auditing - Vietnam University of Commerce, Hanoi 122868,
Vietnam
3Faculty of Accounting and Auditing - Hanoi University of Industry, Hanoi 129000,
Vietnam
Abstract
Financial accounting information has impacted the operation of
enterprises, especially SMEs. With the development of technology,
digital accounting applications are playing an increasingly important
role in minimizing mistakes, and ensuring the accuracy and
timeliness of accounting information. Using multiple discriminant
analyses, this study confirmed the significance of accounting
software in reducing frauds and errors in SMEs’ businesses despite
some drawbacks. It showed that the managers’ ability to access the
software and the decentralization of power in accessing the
accounting software were the two key factors deciding the
success/failure of applying accounting software to control frauds and
errors. In addition, smart applications of the accounting software
positively contributed to the elimination of frauds in enterprises.
Based on these results, recommendations are drawn for SMEs, such
as investing more in smart applications of accounting software, as
well as updating knowledge about accounting for management, in
order to get more advantages from accounting software applications
for their business in the long term.
Keywords
Accounting software, frauds and errors, SME
Introduction
In the modern world, technology has taken a dominant role.
Information technology has significantly changed the accounting
profession in recent decades through the advent of countless
accounting software, and the development of the internet and cloud
computing. These technologies have transformed the profession in
Received: June 13, 2020
Accepted: March 2, 2021
Correspondence to
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Vietnam Journal of Agricultural Sciences
Ngo Thi Thu Hang et al. (2020)
many aspects, from the nature of accounting to
the products of accounting works, and even in the
structure of accounting systems in a business
(Amidu et al., 2011). According to Deshmukh
(2006), there has not been a standard definition
but the term “digital accounting” refers to the
representation of accounting information in a
digital format, as well as the changes in
accounting due to computing and networking
technologies. In a word, digital technology has
broken the boundaries of traditional accounting
systems, both literally and figuratively.
skills necessary or very necessary in their
industry and 63% believed that they had the right
level of digital skills for their roles (ACCA,
2020).
For all kinds of businesses, frauds and errors
during the running process have frequently
caused serious problems. According to the
International Standard on Auditing 240, fraud
refers to “an intentional act by one or more
individuals among management, those charged
with governance, employees, or third parties,
involving the use of deception to obtain an unjust
or illegal advantage”, while error refers to “an
unintentional misstatement in the financial
statements, including the omission of an amount
Precise and timely economic information
given by the accounting department will actively
assist managers both in making decisions and
managing their business. However, an incorrect
accounting system could result in many serious
problems for a company, especially in small and
medium enterprises (SMEs) (Chakraborty,
or
disclosure”.
By
intentionally
or
unintentionally affecting the assets or the
decision-making system, errors and fraud can
lead to financial losses and, in some cases, even
force companies to lay off staff or collapse (Gee
et al., 2011). According to the Association of
Certified Fraud Examiners (ACFE), the
estimated fraud losses for all businesses in the
world totalled nearly 2.9 trillion USD in 2009,
more than 30 percent of which occurred in small
and medium-sized companies (Morey, 2010).
Notably, the Centre for Economics Business and
Research (CEBR) in 2016 evaluated that the
increasing incidences of fraud and errors, and the
increasing magnitude and impacts of fraud and
online crime were the unfortunate outcomes
which coincided with the fast growth and
innovations of enterprises in the Asia Pacific
region. Fifty-nine percent of the firms involved
in this research forecasted that frauds would
increase in the next five years, with over half of
the surveyed firms (51%) indicating that they are
spending more time and investment on fraud
prevention.
2015).
Although errors are inherent to
accounting and materially impact the quality of a
financial report, this issue is often neglected
when the design of accounting systems is
evaluated (Christensen, 2010). The evolution of
information technology in accounting has been
expected to solve the above problems. Previous
inefficient traditional paper-based manual
accounting methods have been gradually
improved through the implementation of
computerized accounting information systems
(Zakaria et al., 2011). Saving the amount of
labour and time for accounting work, providing
more precise and timely information, and
increasing the convenience for the related parties
in economic transactions are inherently
beneficial not only for the enterprises but also for
all the users of the enterprises’ financial
information as well as the whole community. As
one of the important elements of the internal
control system, the accounting system is
expected to powerfully control frauds and errors,
especially with the support of advanced
technology and the concept of business
intelligence (BI) (Graham, 2015). A survey
conducted in 2019 by The Association of
Chartered Certified Accountants (UK) found that
out of 4,264 accountancy and finance
professionals globally, including members,
affiliates, and students, 89% considered digital
Despite the significant role of digital
accounting in business management and its
widespread use, research on this topic has been
limited in scope. Existing research has focused
on analyzing the performances of e-accounting
of other countries such as in Malaysia (Zakaria et
al. , 2011), Ghana (Amidu et al. , 2011), or in in
the UK, mainland China, India, Singapore,
Russia, and Brazil but not including Vietnam
(ACCA, 2020). Besides, there is little research
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Factors influencing green purchase intention of students: A case study at Vietnam National University of Agriculture
about the negative impacts of digital accounting
on business management, except for some
predictions about the issue of cybercriminal
activities which have become a challenge for the
accounting profession (Brozovsky & Luo, 2013).
These issues raise the question of why do
businesses follow the trend of investing more in
digital accounting as well as in advanced
technology when there are more potential risks
that the entrepreneurs must cope with? Focusing
on SMEs as the research subjects, this research
aimed to explore the hidden reasons why some
companies benefit from accounting software
while others do not. Furthermore, despite many
policies to support the development of SMEs in
Vietnam, such as supplying formal credit capital,
and enhancing human capacity, land, and market
connections (Phung The Dong, 2019), so far
there has been limited research about digital
accounting applications in SMEs, which could
lead to better policies/intervention to support
SMEs in this regard. Therefore, this research
sought to examine the role of accounting
software in controlling frauds and errors in SMEs
in Hanoi, Vietnam, as well as to discover the
factors that support and impede SMEs from
utilizing accounting software in the elimination
of frauds and errors. The research results could
be of help to managers in improving accounting
systems and gaining the maximum benefits from
digital accounting software in their enterprises as
well as policy-makers wishing to design effective
interventions to support SMEs.
Businesses 2020 released by the Ministry of
Planning & Investment on 28 April 2020, the
total number of enterprises in Hanoi in 2018
increased to 129,556; and 97.5% of those were
small and medium enterprises, which created
jobs for 1.2 million workers in this area.
The sampling group consisted of 150
randomly chosen SMEs in Hanoi that had been
operating for more than five years. Five years
was considered the appropriate length of time for
both the directors and the accountants to assess
the changes of the accounting profession as well
as their impacts on the enterprise and the
accountants. Also, after five years in operation,
each of the SMEs should have undergone at least
one external check by taxation authorities. After
invalid responses were removed, only 131
responses were used for this research. Fifty-eight
enterprises (44.3%) were in commercial sectors.
The majority of the enterprises (108) had fully
functioning accounting departments that
performed duties ranging from collecting
receipts to book recording and reporting.
However, half of them had never been checked
by the parent company or external auditors
(Figures 1, 2, and 3).
Data collection
Primary data in this research were collected using
a semi-structured questionnaire for interviewees
(accountants or managers). The questions
focused on basic information about their
accounting systems, the involvement of
accountants and managers in the accounting
system, the application status of the accounting
software in their companies; the frequency and
scale of frauds and errors occurring after using
digital accounting; their opinions on the impact
of digital accounting on frauds and errors, and
their perceived benefits and problems of
applying digital accounting.
Methodology
Research site and sample selection
Hanoi is the capital of Vietnam and has the
second-largest economic scale of the country.
After expanding administrative boundaries in
2008, Hanoi now covers an area of 334,470.02
hectares and had a population of over 8 million
people in 2019. Its GRDP per capita in 2019
reached VND 127.6 million. Hanoi contributes
about 2.1% of the national GDP growth, 19% of
the total budget revenue, and 6% of the country's
export turnover (Hanoi Statistics Office, 2020).
According to the White Book on Vietnamese
Data analysis
Descriptive statistics were used to examine
the interviewees’ evaluations of the impacts of
accounting software on the controlling of errors
and frauds in their enterprise (in terms of the
frequency and scale of the errors and frauds),
Vietnam Journal of Agricultural Sciences
748
Ngo Thi Thu Hang et al. (2020)
Figure 1. Number of enterprises categorised based on type of business
Figure 2. Number of enterprises categorised based on type of accounting models
Figure 3. Number of enterprises categorised based on the type of external checks for the financial informations
using a Likert scale with five levels as follows: 1
= Increase, 2 = Slightly increase, 3 = No changes,
4 = Slightly decrease, and 5 = Decrease.
(5) The access of managers to the accounting
software, and (6) The decentralization of power
in accessing the accounting software. This was
performed by examining the differences among
three groups, categorized by the success/failure
of the applications of accounting software in
controlling errors and frauds in their business:
Group 1 consisted of companies in which
accounting software has had positive impacts in
controlling frauds and errors; Group 2 consisted
of companies in which accounting software has
had no impact in controlling frauds and errors;
and Group 3 consisted of companies in which
accounting software has had negative impacts in
controlling frauds and errors. This analysis was
Multiple discriminant analysis was also used
to measure the impacts (Brown, 1998; Hoang
Trong & Chu Nguyen Mong Ngoc, 2008) of
factors on the application of accounting software
in controlling business risks. Based on the
research of Güney (2014), Ghasemi et al. (2011),
and Jordan (1999), the independent variables
used in the study were: (1) Experience of the
chief accountant; (2) Experience of the
accountants who manage the software; (3) The
frequency of maintenance of the software; (4)
Smart applications in the accounting software;
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Factors influencing green purchase intention of students: A case study at Vietnam National University of Agriculture
used to define which factor among the six factors
above influenced the success/failure of the
application of accounting software in controlling
errors and frauds in those companies.
general and accounting work in particular will
create favorable conditions for managers in
corporate governance and allow check
comparisons to detect frauds as well as financial
errors. With the support of accounting software,
especially E-accounting software, the task of
controlling has been improved based on the up-
to-date and online data, which help to eliminate
data duplication and improve the centralized
control of data systems (Zakaria et al. , 2011;
Güney, 2014). Important features such as
standard defaults and mathematical verification
processes could help to ensure that the company's
accounting ledgers are always in balance and do
not contain any unbalance errors. Moreover,
electronically transferring information is always
more accurate and timely than handing based on
the manual accounting system (Ghasemi et al.,
2011). In addition, the application of accounting
software also enables easier and more effective
supervision of finances and other judicial issues,
which certainly supports fraud reduction
(Güney, 2014). While the conventional manual
approach is more suitable for discovering
anomalies due to unintentional errors found
regularly in data based on the “double-entry”
principle, computer-based approaches could
detect even intentional frauds by an employee
in selected financial transactions, or frequently
controlling full populations of data (Wong &
Venkatraman, 2015).
Results and Discussion
The role of accounting software in controlling
the frauds and errors in SMEs of Hanoi,
Vietnam
A majority of the interviewed managers and
accountants, who had from 1 year to more than
10 years’ experience in using accounting
software for their daily work, positively
evaluated the role of accounting software in
controlling frauds and errors in their business.
They even evaluated accounting software as the
most useful tool in reducing the frequency as
well as the scale of frauds and errors, compared
with other digital applications in their accounting
work such as digital signatures, online sales, or
internet banking (Table 1).
The application of information technology in
accounting systems has great significance in
preventing and detecting frauds and errors
quickly. This finding is consistent with the
research of Ngo et al. (2013) which indicated a
negative correlation between the application of
information technology to business accounting
and the existence of fraud and error in that
business. The reasons given were that applying
information technology to management in
However, the results from the survey
Table 1. Evaluation of managers and accountants about the impact of technology applications
Impact in controlling frauds Impact in controlling frauds
Reduce the frequency
Reduce the scale of
frauds
Reduce the frequency
of frauds
Reduce the scale of
frauds
of frauds
Accounting Software
Digital Signatures
Online Taxes
4.49
4.39
4.12
4.26
3.79
4.10
4.03
3.89
4.04
Accounting Software
Digital Signatures
Online Taxes
4.49
4.15
4.23
3.58
4.03
3.94
4.25
3.95
4.15
4.23
Online Sales
3.58
Online Sales
Internet Banking
Antivirus Software
Intranet Applications
Online Backups
4.03
Internet Banking
Antivirus Software
Intranet Applications
Online Backups
3.94
4.25
3.95
Note : 1: Increase; 2: Slightly increase; 3: No changes; 4: Slightly decrease; 5: Decrease
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Ngo Thi Thu Hang et al. (2020)
showed that besides the majority of the managers
and accountants who had positive views about
the effectiveness of accounting software in
controlling errors and frauds, 9% of the
interviewed SMEs said that the software had no
impact in controlling errors and frauds.
Moreover, 10% of the interviewed SMEs
indicated that it had negative impacts in
controlling errors (Figure 4). Many reasons for
these results have been reported based on several
case studies. The first reason is the limitation in
the capacity of accountants in managing
accounting software in the context of continuous
development of information technology. The use
of information technology systems in the
organization may also present some challenges
for the accountants. As the technology offers
accountants various methods for extracting
detailed and precise financial information, the
risk of poor accountability and loss of
confidentiality, therefore, increases ((Jordan,
1999) cited in (Zakaria et al. , 2011)). Similarly,
the risk of cybercriminals tampering with a
firm’s data and stealing valuable information—
without ever seeing or coming into contact with
the victim—can be seen as an unfortunate
consequence of these advances (Brozovsky &
Luo, 2013). Second, the application of
accounting software in the financial system also
accounting system, the application of hi-tech in
the accounting work also increases the chance of
the intentional modifications of financial data by
unethical accountants. This can allow
accountants to easily make fraudulent changes if
the managers do not really understand the
meaning of financial figures or the actual
financial status of the business. The limited
accounting knowledge of many managers also
causes difficulties in controlling their
accountants. This opportunity has made
accounting manipulation of financial figures to
be more easily overlooked by managers.
Factors affecting the success of accounting
software application in controlling the
business frauds and errors
Given the fact that 81% of the surveyed
SMEs had succeeded in using accounting
software to control business frauds and errors,
9% found there was no impact, and 10% found
that it had negative impacts in these controlling
tasks, the SMEs were divided into three groups
for the multiple discriminant analysis tests,
which aimed to find out the key factors affecting
successes/failures. The results, shown in Table 2
and Table 3, indicated that the role of the
managers’ access to the accounting software and
the decentralization power in accessing the
accounting software were the important factors
to the success or failure of the SME in using
accounting software to control frauds and errors.
increases
a
businesses’ dependence on
equipment platforms as well as other external
conditions such as electric power and internet
access. Most surveyed SMEs in this study had
experienced the problems of a power cut and
sudden interruption of their internet connection,
like many Ghanaian SMEs (Amidu et al. , 2011).
Therefore, most of the SMEs contacted
considered frequent breakdowns of their
accounting system a serious problem which then
led to inaccurate reports generated by the
accounting systems, an inability to import/export
financial data, and an inability to fully
comprehend and interpret the results from the
system. Countless errors have been found as the
results of these situations, which take a lot of
time for the accountants to rework or fix. The last
reason is more related to the causes of the frauds.
Along with the advantages of a paperless
Controls by the managers, namely the
board of directors and the chief of the financial
department, on financial accounting matters
were vital in controlling and preventing
mistakes. Luckily, accounting software
packages designed for SMEs are usually basic
programs created with non-accountant
thinking in mind, which allows business
owners and managers to perform traditional
accounting functions without much formal
training or technical accounting knowledge.
Even more, small business owners or managers
may also be able to transfer this information
electronically to their public accountant for tax
purposes by themselves (Ghasemi et al. , 2011).
A similar idea was found in the research of Zhou
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Factors influencing green purchase intention of students: A case study at Vietnam National University of Agriculture
Group 2: No impact in
controlling errors and
frauds, 9%
Group 3: Negaive impact
in controlling errors and
frauds, 10%
Group 1: Positive impact in controlling
errors and frauds, 81%
Figure 4. Proportions of SMEs categorized by impacts of accounting software in controlling errors and frauds
Table 2. Multiple discriminant analysis tests on the factors affecting the success of accounting software application in controlling
errors
Factors
Wilks' Lambda
0.988
F
df1
2
df2
128
128
128
128
128
128
Sig.
Experience of the chief accountant
0.771
0.565
0.955
1.751
5.659
19.917
0.465
0.570
0.387
0.178
0.004
0.000
Experience of the accountants who manage the software
The frequency of maintenance of the software
Smart applications in the accounting software
The access of managers to the accounting software
The decentralization of power in accessing the accounting software
Note:
0.991
2
0.985
2
0.973
2
0.919
2
0.763
2
Experiences of the chief accountant = number of experience years of the chief accountant
Experience of accountants who manage the software = number of experience years of the accountant who manages the
accounting software
The frequency of maintenance of the software = Periodical (every year) / Sometimes (once every 2-3 years) / Never
Smart applications in accounting software = High level / Average level/ Low level / No applications
The access of managers to the accounting software = Managers have access to the accounting software: Yes/No
The decentralization power in access accounting software = High level / Average level/ Low level / Free for everyone to access.
(2010) (cited in (Maseko & Manyani, 2011)
which proposes the use of accounting software
by the business owner or the managers in SMEs
to improve accounting practices. Moreover, the
involvement of managers in the financial system
can help them to recognize the potential risks in
the financial accounting of their business, as well
as find and recruit experienced and qualified staff
adequately. This, directly or indirectly, could
help to reduce the inherent risks and control risks
in their business (Ngo Thi Thu Hang et al.,
2013). Therefore, governance was seen as one of
the mechanisms that could effectively safeguard
the interests of the business owner, as well as
ensure effective monitoring. In other words, the
important part of the management's duty is to
promote an effective internal control structure to
protect the entity’s assets and to maintain the
credibility of financial reporting (Hussain et al.,
2016).
The second factor in the success of the
accounting software in controlling errors and
frauds was the decentralization of power in
accessing the accounting software, which means
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752
Ngo Thi Thu Hang et al. (2020)
Table 3. Multiple discriminant analysis tests on the factors affecting the success of accounting software application in controlling fraud
Factors
Wilks' Lambda
0.973
F
df1
2
df2
128
128
128
128
128
128
Sig.
Experience of the chief accountant
1.754
2.221
0.579
6.642
8.237
12.230
0.177
0.113
0.562
0.002
0.000
0.000
Experience of the accountants who manage the software
The frequency of maintenance of the software
Smart applications in the accounting software
The access of managers to the accounting software
The decentralization of power in accessing the accounting software
0.966
2
0.991
2
0.906
2
0.886
2
0.840
2
Note:
Experience of the chief accountant: number of experience years of the chief accountant
Experience of accountants who manage the software: number of experience years of the accountant who manages the accounting
software
The frequency of maintenance of the software: Periodical (every year) / Sometimes (once every 2-3 years) / Never
Smart applications in the accounting software: High level / Average level/ Low level / No application
Managers have access to the accounting software: Yes/No
The decentralization of power in accessing the accounting software: High level / Average level/ Low level / Free for everyone to
access
that each accountant can access only the
procedure or part of the accounting software
related to his/her work. The more this mechanism
was developed in the accounting software, the
fewer frauds and errors occurred in the business.
Consistent with this finding, the research of
Ghasemi et al. (2011) about the impact of
Information Technology (IT) on modern
accounting systems also indicated that the
accuracy of financial information was improved
by limiting the number of accountants who have
access to the full procedure of the accounting
cycle. As for the reason, less access by
accountants ensures that financial information
was adjusted only by qualified supervisors.
recorded), these smart applications are expected
to play a remarkable role to eliminate frauds,
which are dissimulated and therefore more
difficult to detect than business errors.
Conclusions and Implications
Conclusions
Generally, accounting software is becoming
an important part of the accounting system in all
businesses because it does not only support
recording data and making financial reports
timely and accurately, but also plays an
important role in controlling frauds and errors in
businesses. The results of this study confirmed
the effectiveness of accounting software with
these controlling tasks, with evidence from 81%
of the surveyed SMEs who succeeded in
applying it to reduce the frequency and scale of
frauds and errors in their firms. However, some
SMEs reported no impacts (9%), or even
negative impacts (10%) of accounting software
on controlling frauds and errors. The results of
the tests showed that the access of managers to
the accounting software and the decentralization
of power in accessing the accounting software
were the two major factors in the success/failure
of using software to control frauds and errors. In
addition, smart applications in the accounting
Furthermore, the smart applications in the
accounting software have also been considered
as one of the important factors in controlling
frauds, but not a significant factor in controlling
errors (Tables 2 and 3). The smart applications
here refer to online access that allow data to be
updated via many methods such as smartphones,
tablets, laptops, and integrated with electronic
invoices, online tax returns, and internet banking
services, which support early detection of frauds
by instantly checking and informing the whole
system. While business errors can be controlled
by the basic functions of accounting software (for
example, computerized systems will not allow
journal entries to be out of balance when posting,
ensuring that individual transactions are properly
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Factors influencing green purchase intention of students: A case study at Vietnam National University of Agriculture
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Deshmukh A. (2006). Digital accounting: The effects of the
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term benefits of appropriate investments in
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measure may lead to significant losses of
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positive contributions to controlling and
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