Tóm tắt
The purpose of this study is to determine the influence of accounting information quality on the decision - making process of Vietnamese manufacturing enterprises. The sample was collected from a survey of senior executives, chief accountants and accountants of 77 manufacturing enterprises in the cities: Hanoi, Hai Duong, Bac Ninh, Hai Phong, Ninh Binh in December 2019. There were a total 265 participants in this study. 177 usable questionnaire responses (66.7%) were used to test the research hypotheses with SPSS 22.0 software. The analysis results show that all four qualitative characteristics of accounting information in the proposed research model have a positive impact on the enterprise's decision-making process. In which, effectiveness is the most influential factor, followed by efficiency, timeliness, secu-rity and safety. From the results, the study has proposed recommendations to improve the quality of account-ing information, better support to the decision-making process of Vietnamese enterprises in the context of the Industrial Revolution 4.0.