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The researchers employed descriptive statistics of the research sample, means value and T-test to test the research hypotheses. The findings indicate that the integration of accounting information system and ERP helps enterprises raise the quality of the provided accounting output information, increase the effectiveness of internal controls, at the same time cut and control costs of the system. This means listed companies should be encouraged to apply ERP to raise the operational effectiveness of their accounting information system as well as their entire performance. | Editor in chief Deputy Editor in Chief SECTRETARY OF EDITORIAL OFFICE Editor in English Editorial SCIENTIFIC COUNCIL THE Members Journal of Trade Science CONTENTS journal of Trade Science 5:2 (2017) 33 - 45 Riceived: 10th March 2017 Revised: 10th April 2017 ISSN 1859-3666 TMU’S JTS Approved: 12th April 2017 he effectiveness of an accounting information system is evaluated through 3 elements: the quality of the provided output accounting information, the effectiveness of internal controls and the reduction in operational costs of the accounting information system. To reach the research objectives, the researchers conducted a survey with 60 enterprises listed in Vietnam Stock Market which apply Enterprises Resource Planning (ERP) system in the 2005-2016 period. The researchers employed descriptive statistics of the research sample, means value and T-test to test the research hypotheses. The findings indicate that the integration of accounting information system and ERP helps enterprises raise the quality of the provided accounting output information, increase the effectiveness of internal controls, at the same time cut and control costs of the system. This means listed companies should be encouraged to apply ERP to raise the operational effectiveness of their accounting information system as well as their entire performance Key words: accounting information system(AIS), Enterprises Resource Planning (ERP) system, listed enterprises. 1. By 31/12/2016, collected by the authors 2. State Securities Committee, http://ssc.gov.vn. JOURNAL OF TRADE SCIENCE 33 Journal of Trade Science ISSN 1859-3666 TMU’S JTS From the perspective of information system nature, the effective- 34 JOURNAL OF TRADE SCIENCE journal of Trade Science ISSN 1859-3666 TMU’S JTS ness of an accounting information system is presented via the provision of useful accounting output information to users H01: Enterprises Resource Planning (ERP) system does not enhance the quality of .
