The interface between electronic banking and accounting modules: A case analysis of companies in Vietnam
Journal of Advances in Management Research
ISSN: 0972-7981
Article publication date: 3 April 2018
Issue publication date: 25 July 2018
Abstract
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.
Keywords
Citation
Nguyen, D. and Gopalaswamy, A.K. (2018), "The interface between electronic banking and accounting modules: A case analysis of companies in Vietnam", Journal of Advances in Management Research, Vol. 15 No. 3, pp. 241-264. https://doi.org/10.1108/JAMR-04-2017-0048
Publisher
:Emerald Publishing Limited
Copyright © 2018, Emerald Publishing Limited