مقاله انگلیسی رایگان در مورد رابط بین بانکی الکترونیکی و ماژول های حسابداری – امرالد 2018

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.

Introduction

Electronic banking system (EBS), which was based on internet, was widely developed in the mid- to late-1990s in Vietnam. Considerable discussions and applications were generated in order to assess its effectiveness to the business operation of a company in Vietnam. However, the process of accepting and implementing the EBS was gradual because of several factors such as business ownership, company structure, and national infrastructure. In the early part of 1997, Vietnam’s economy started to flourish simultaneously with the development of the country’s banking services. Thus, the introduction of EBS was made possible during this period and it was found useful by corporations in Vietnam for the electronic funds transfer (EFT). In December 2011, the prime minister approved Decision No. 2453 that aimed to boost non-cash payments through the banking system and further popularized them during the 2011-2015 period (Vietnam News, 2013). Based on the legal framework, nowadays in Vietnam every bank has its own website where customers can access to view banking information, and make payment via internet banking. Hence, most of the companies in Vietnam have used banking website or EBS for the EFT. However, only a few foreign-owned banks such as ANZ, Citibank, HSBC, Deutsch Bank and BNP bank can provide a real EBS in which their EBS can interface with some modules of accounting information system (AIS) used in companies. With this advance, companies had to change certain business processes in order to achieve competitive advantage. Among of these, the adoption of interface between EBS and AIS was established to benefit the use of interface in the context of payment process to vendor and collection process from customers. The interface between EBS and accounting modules is a process of partially and fully integrating the data extracted or uploaded between EBS and certain accounting modules such as accounts payable (AP) module for payment and accounts receivable (AR) module for collection transactions via internet base. Based on the advance technology above, many companies have implemented the interface of accounting system with electronic banking successfully to speed up the process and substantially benefit from the efficiency of this interface in business, as shown in Figures 1 and 2.