ABSTRACT:

In this study, the authors have studied the factors affecting the application of electronic invoices on accounting software in enterprises in Dong Nai province. The authors conducted a survey of 270 enterprises in Dong Nai and analyzed using SPSS software 20. The results showed that there are 8 groups of criteria to determine the factors affecting the application of electronic invoices on Accounting software includes: Costs to purchase electronic invoices, technical infrastructure for electronic invoice application, business support, security and security accuracy, internal control, support customer support, human resources, legality. Since then, business owners and users of accounting software and state management agencies can assess the current advantages and disadvantages of using electronic invoices today, thereby, can offer solutions to improve the efficiency of electronic invoice application in enterprise accounting software.

Keywords: Electronic invoices ; Accountant; Accounting Software; enterprise; Dong Nai

Nguyen Van Dung (2017)

<Journal of Science of Lac Hong University (2017)>