Therefore, determining the factors affecting the quality of accounting information systems in Vietnamese garment enterprises is a matter of great concern, helping garment enterprises to find the important factors to improve the accounting information system in particular and the information system in the enterprise in general in order to promptly meet the requirements of system users and effectively serve the administration. Question Accounting is a set of procedures, methods and techniques, including the identification, monitoring, recording, processing, storage, systematization, valuation, control and publication of phenomena affecting to the assets, financial position and profit of the enterprise (enterprise), ensuring conditions for continuous operation. The accounting information system (IT) has an influence on the effectiveness of budgeting, reporting, auditing and control activities (Soudani, 2012). The accounting information system has a close relationship with the management information system, the accounting information provided by the accounting information system is important in making decisions of managers and external parties (Tóth, 2012). . With the role of the accounting information system, studying the impact of factors on the implementation of the accounting information system is necessary for enterprises. Garment industry is a key industry of Vietnam. In recent years, Vietnam’s garment industry has made great strides and rose to become one of the five largest textile and garment producing and exporting countries in the world. The event that Vietnam joins the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) has brought many potential benefits to Vietnam’s textile and garment industry, bringing domestic textile enterprises many opportunities and challenges. knowledge in the short and long term. In order to improve the competitiveness of Vietnamese garment enterprises, the provision of accounting information is essential for management and decision-making. Therefore, determining the factors affecting the quality of the technical information system in Vietnamese garment enterprises is a matter of great concern, helping garment enterprises to find the important factors to improve the economic information system in particular and the economic information system in particular. information systems in the enterprise in general in order to promptly meet the requirements of system users and effectively serve the administration. Theoretical basis System Theory Systems theory has been around in the world since the 1940s (Bertalanffy, 1969). Based on the theory of systems, the accounting information system in enterprises is a subsystem of the management information system. Therefore, when studying the technical information system, it is necessary to consider the management information system as well. When considering measures to improve the effectiveness of the accounting information system, it is also necessary to put the accounting information system in the context of the enterprise and in relation to other parts of the enterprise. Based on the theory of systems, this study considers the theoretical background of the information systems in general, and also examines the relationship between the accounting systems and the information systems and other parts closely related to the information systems. The system theory provided for this study is the foundation for determining the factors affecting the quality of the technical information system. Random Theory Contingency theory is derived from organization theory and has been widely used by research since the 1950s and 1960s (Dwivedi et al., 2012). Contingency theory is based on two main findings: (i) There is no single best way to organize or manage a business; (ii) Each method of organization or management, when selected by enterprises, has different effects. For the study of information systems, randomization theory appeared in the late 1970s (Dwivedi et al., 2012). As for the TA, the stochastic theory suggests that the TA should be developed within an adaptive framework. Research on accounting information systems based on stochastic theoretical approach has suggested a number of factors affecting the quality of accounting information systems: job characteristics, user characteristics, user participation, process enterprise size, enterprise characteristics. Some studies on management information systems and accounting information systems have used randomization theory such as Gordon and Miller (1976); Nicolaou (2000)… Therefore, the application of stochastic theory to determine the factors affecting the quality of the technical information system is appropriate. Research Methods The author uses synthesis method, theoretical analysis and expert interview method. The objective of the qualitative research method is to find out how to measure the quality of the technical information system and determine the factors affecting the quality of the economic information system, associated with Vietnamese garment enterprises. The method of synthesis and theoretical analysis starts from synthesizing previous studies from different database sources to find out the theory of the quality of the accounting information system and identify the factors affecting the quality of the accounting information system. From the process of synthesizing previous research documents, the author analyzes to define the concept of the quality of the technical information system and propose the factors affecting the quality of the economic information system in Vietnamese garment enterprises. The method of interviewing experts was carried out in the form of semi-structured interviews. Patton (2002) said that, there is no principle to choose the number of research samples in interview research (or qualitative research). For semi-structured interviews, the quality of information and the source of information collected are the first things to pay attention to. Therefore, in order to ensure the information collection process, the author selected a research sample to interview 10 people who are leaders, staff of the IT/ICT department, staff of the finance and accounting department (accounting). chief, accountant) of Vietnamese garment enterprises. First, the author interviews experts to get a general assessment of the research topic. Next, the author conducts in-depth interviews with experts to adjust the scale and complete the official research model. Research results The results of the qualitative research method are useful information for the construction, evaluation and completion of the scales/indicators/attributes. Although the construction of the scales is based on previous studies by the author, it is necessary to adjust the scales to suit the research context at Vietnamese garment enterprises. The proposed technical information system quality scales have a high consensus of the interviewees and the sentences are adjusted to be more suitable with the research context of Vietnamese garment enterprises. For the factors affecting the quality of the accounting information system, the author proposes a number of factors based on previous studies and asks questions to the interviewees to find out the appropriate factors. The results of the selection of influencing factors by experts are shown in Table 1. Based on the results of the selection of factors affecting the quality of the technical information system, the selected factors have a rate of over 50% of the total number of experts’ opinions. The factors affecting the quality of the accounting information system (independent variable) were determined based on previous studies. The author intends to select 3 factors affecting the quality of the accounting information system, including: (i) Knowledge of accountants; (ii) Manager’s knowledge; (iii) Management support. Ismail (2009) said that managers with basic accounting knowledge and accounting information system, the quality of accounting information system is improved. In addition, managers’ knowledge of technology and accounting information system will help them make decisions to choose the technology and information systems that best suit the characteristics of enterprises. If the accountant has professional knowledge and experience, the system will be easier to use. The accountant’s experience with the accounting information system has a positive effect on the effectiveness of the accounting information system as well as the implementation of the accounting information system (Dehghanzade et al., 2011). Thong et al (1996) said that managers with knowledge and experience in technology and accounting information system will realize the importance of a quality accounting information system. From there, managers will make the right decisions in choosing the accounting information system in line with the enterprise’s objectives, promoting the quality of the accounting information system. Therefore, the author proposes a research model as Figure 1. The linear regression equation for the proposed research model is as follows: QAIS = a + b1*MK + b2*UK + b3*MS + e Inside: a: Constant b1, b2, b3: Regression coefficients of variables MK, UK, MS MK: Knowledge of managers UK: Knowledge of accountants MS: Management support e: Noise coefficient Conclude Accounting information is an important factor for businesses and state management agencies in the current context. The development of information technology of the 4th Industrial Revolution requires accounting information to be provided quickly, timely and accurately, effectively serving enterprises in making management decisions. Improving the quality of technical information systems is an important task of enterprises in general and garment enterprises in particular. Finding out the factors affecting the quality of technical information systems is very urgent. This helps Vietnamese garment enterprises to find out the causes affecting the quality of the technical information systems and to suggest about testing the research model related to the quality of the technical information systems for researchers of the technical information systems in the future. References 1. Nguyen The Hung (2006), Accounting information system (Theory, exercises and solutions), Statistical Publishing House, Vietnam; 2. Nguyen Phuoc Bao An (2018), ‘Factors affecting the success of accounting information systems in Vietnamese enterprises, PhD thesis, University of Economics Ho Chi Minh City; 3. Soudani, SN (2012), ‘The Usefulness of an Accounting Information System for Effective Organizational Performance’, International Journal of Economics and Finance, 4; 4. Tóth, Z.(2012), ‘The Current Role of Accounting Information Systems’, Journal of Economic Literature, 8 (1), 91-95; 5. Bertalanffy, LV (1969), General system theory: Foundations, development, applications, George Braziller Inc; 6. Dwivedi, YK, Wade, MR & Schneberger, SL (2012), Information System Theory – Explaining and Predicting Our Digital Society, Vol. 1, Springer, USA.

Hanoi Party Committee has always identified cadres’ work as “the key of the key”, the root of all work. In the photo: Delegates attending the XVII Congress of the Hanoi Party Committee vote to vote for the Executive Committee of the City Party Committee for the term 2020-2025. Photo: Thanh Nguyen Required inevitable According to the Party Central Committee member, the Standing Deputy Secretary of the Hanoi Party Committee Nguyen Thi Tuyen, on the basis of reviewing and researching the situation of cadres, the City Party Committee has clearly indicated, in addition to the positive side, working reality. cadres still have some limitations. That staff is uneven; The awareness and attitude of serving the people and enterprises of a part of cadres, civil servants and public employees is not good. Some cadres and party members, including key cadres, have degraded political thoughts, morals, lifestyles … Facing this situation, the Hanoi City Party Committee set out tasks and solutions “Researching, building, issuing a thematic resolution on cadres work, focusing on overcoming some limitations and weaknesses in assessment, planning, rotating, training and retraining young cadres, with special attention to young cadres in order to create a permanent source of cadres for the city and introduce them to the central government ”. This content is clearly stated in the City Party Committee’s Program No. 01-CTr / TU dated March 17, 2021 on “Strengthening the work of building and reorganizing the Party, building a clean Party Committee and city political system. , strong; promote administrative reform in the period of 2021-2025 ”. With the spirit of urgency, right in the process of developing the draft Program No. 01-CTr / TU, the Standing Committee of the City Party Committee assigned the City Party Committee to preside over and coordinate to develop a draft of the Thematic Resolution on Concentration. building and improving the quality of the contingent of cadres at all levels for the term 2020-2025. Up to now, just over 1 month after the promulgation of the Program No. 01-CTr / TU, the draft resolution has been approved by the Standing Committee of the City Party Committee, the Standing Committee of the Party Committee, ready to be submitted to the Fourth Meeting of the Committee. Executive City Party Committee. Member of the Standing Committee of the City Party Committee, Head of the Organizing Committee of the Party Committee Vu Duc Bao said that the resolution aims to build a team of cadres of the City Party Committee that are really exemplary, typical in politics, ideology and quality. capacity and reputation; standardized in political, professional, professional theory, on par with assigned tasks; is a shining example of morality, style and cultural behavioral beauty of the capital’s citizens … The resolution also aims to realize a number of targets by 2025 in Program No. 01-CTr / TU such as: Strive for at least 15% of young cadres who represent Standing Committees at all levels, and female cadres at least 15%; At least 80% of leaders and managers will be fostered in updating new knowledge … Hanoi City aims to have at least 80% of leadership and management staff being trained to update with new knowledge. In the photo: Conference on fostering and updating knowledge for key officials of Dong Da district organized by Dong Da District Party Committee. Performed synchronously across the city According to the head of the Organization Committee of Hanoi Party Committee Vu Duc Bao, the draft resolution sets out very strong solutions on the staff work associated with the cadre assessment, staff rotation, and staff replacement. Comrade Vu Duc Bao added that on the rotation of cadres, the city will perform synchronously across the city. The new point is to increase the rotation of secretaries and presidents of wards, communes and towns to create resilience and avoid stagnation; replacing the leading cadres who failed to fulfill their duties, causing disunity, stagnation in their work, although not to the point of discipline, not waiting for retirement … The City Party Committee will also promote public service inspections associated with continue to innovate the staff assessment towards highlighting the final work results. In addition, the Resolution will require the development of a project on the framework of the training program for cadres from the city to the grassroots level as a basis for unified implementation. This is the first time in the last few terms, the Hanoi City Party Committee has issued a thematic resolution on cadres work, also the first thematic resolution of the XVII term, the term 2020-2025. In previous sessions, most of the thematic resolutions were issued by the Standing Committee of the City Committee; then with the Resolution on focusing on building and improving the quality of the contingent of cadres at all levels for the term 2020-2025, the Executive Committee of the City Party Committee will be the issuing agency. According to Assoc.Prof.Dr. Bui Dinh Phong (Ho Chi Minh National Academy of Politics), that shows the scale and importance of the Thematic Resolution and the very high political determination of Hanoi Party Committee, term XVII in the improve the quality of the contingent of staff in the new stage. The formulation of the Thematic Resolution on cadres work by the Hanoi City Party Committee was awaited by the Party Committee at all levels. According to District Party Secretary Hai Ba Trung Nguyen Van Nam, for the term 2015-2020, the district has proactively implemented solutions to improve the quality of staff such as rotation (vertical, horizontal) to train as planned. In which priority is given to young cadres, creating an adjacent team … Therefore, the construction of the Thematic Resolution on cadres’ work by the City Party Committee will create more conditions for the district to more effectively implement the “key” stage. of this “key”. Secretary of Phuc Tho District Party Committee Nguyen Doan Hoan said that the district has determined that in the term 2020-2025, the district will focus on renewing stages of the work of cadres, seriously implementing periodic and monthly staff assessments. is the assessment of the Party Committee secretary of the commune and town … Therefore, the Thematic Resolution of the City Party Committee is an important basis for the district to concretize, implement strongly and effectively than the local target .. . From a grassroots point of view, Secretary of the Party Committee of Thuong Thanh Ward (Long Bien District) Pham Thi Minh Hong said that the issuance of the Thematic Resolution on cadres by Thanh Committee is very necessary, only in terms of construction. The staff training program framework will help standardize and professionalize the contingent of staff according to job positions. Thematic resolution on the focus on building and improving the quality of cadres at all levels for the term 2020-2025 of the Hanoi City Party Committee is expected to help the City’s cadre-building goal in general and each. localities, agencies and units in particular will have to transform in quality in the coming period.

The thing to do in digital transformation is to formulate quantitative indicators to convert to “digital thinking” … Only then, new decisions will be highly effective and there is no room for friendship to dominate. Building a digital nation and developing a digital economy is placed as a focus in Document of the 13th Party Congress to motivate Vietnam to become a high-income developed country. This issue was also heatedly discussed in the first few days of the Congress. This is a very right development path choice in the current political, economic and social situation in the world and in the region. From the development experience of several decades, the world has realized that only high quality human resources associated with high technology can create high performance for development to rise ahead of the future. Only high quality human resources associated with high technology can create high efficiency The question “what will be after industry?” has been in place since the industrialization process created a group of 7 developed industrialized countries. About five or seven years ago, public opinion was noisy about the term 4.0 technology according to the German calling given on the World Economic Forum. After a while, people discussed the content of “generation 4.0” including “artificial intelligence” (AI) and “Internet of things connecting things” (IoT). In recent years, development has turned to digital economy, digital technology, digital nation … Three books and 3 heads of state The first person to talk about technology as the driving force behind human development was Alvin Toffler, an American sociologist. He spent 30 years (1960 – 1990) researching, generalizing, drawing rules and forecasting development with three world-famous books: Future Shock (1970), Third Wave (1980). ) and power ups and downs (1990). The content of all 3 books is just to point out that: Humans started with the era of agriculture; mechanical technology made machines replace manual labor to create the industrial era; Next, information technology has created machines to replace human intellectual labor to create the information age. The information age is the third wave after agriculture, then industry, making human beings have to make fundamental changes like a great shock in the future to develop. For each of these epochs there is a different form of power: Force is the form of power in the agricultural and financial era in the industrial age and intelligence in the information age. These three books have attracted great attention to the heads of many countries, especially Zhao Ziyang (then Prime Minister of China), Lee Kuan Yew (Prime Minister of Singapore) and Kim Dae Jung (President of Korea). ). These three heads of state invited Alvin Toffler for private talks. All three countries have now become newly industrialized countries, are in the top group of the world in terms of digital nation construction and digital economic development from being an outdated agricultural country in the 1960s. I have 8 years of collaborative scientific research in Poland (1980 – 1988), so I have access to 3 books by Alvin Toffler quite early. Since then, after returning home, I have decided to carry out “digital reform” in the field of geographic information production in our country. Completion of digital technology transformation since 2000 In 1989, I introduced satellite positioning (GPS) technology to ground measurement after US President Bill Clinton issued a decision to allow the use of GPS for military purposes only. . At that time, our country was still being embargoed, having difficulty in accessing technology on all sides. Today, GPS is so universal that it’s attached to every smart device to locate every activity. From the success in the reform of geolocation technology, to the year 2000 I completed the conversion of all terrestrial imaging equipment from airplanes, satellites; ground measuring equipment; digital data processing equipment. By 2010, all geographic data of Vietnam have been established in the form of digital information. I have been conferred the title of Labor Hero by the State President in the Doi Moi period for this achievement. A few weeks ago, a friend working at the Department of Geodesy, Maps and Geographic Information told me that his superiors had come down to the Department to work on digital transformation. The director replied that the digital transformation here has been completed since 2000. The work ends soon. Listen to stories, I am also happy From qualitative to quantitative Looking back at the experience of digital development in the world and ourselves, it can be seen that artificial intelligence is playing the role of a machine replacing human intellectual labor, making an important breakthrough for development. Associated with artificial intelligence, all information must be in digital form. Human intelligence is biased towards qualitative thinking, often dominated by love or hate, which loses its honesty and objectivity. All judgments and judgments often lack scientific quantitative basis, many cases lead to wrong decisions. On the other hand, artificial intelligence thinks quantitatively, every decision made is sufficiently valid after analyzing the data. Wrong decisions can only happen when the data is wrong. Currently, the world has launched a huge system of indicators to evaluate every process, every industry, every activity, every country. Every year, the World Bank publishes a document called “World Index” with millions of indexes to evaluate thousands of fields of hundreds of countries. Such indicators are a valid basis for each country to evaluate themselves at what level in each field, and then make appropriate adjustment decisions. This is the essence of “digital thinking”. Human thinking must also change from qualitative to quantitative. That is the digital transformation of thinking. Our country currently lacks the system of indicators necessary to evaluate and decide. Everything is still in a state of qualitative thinking. The thing to do in digital transformation is to form quantitative indicators to convert thinking into “digital thinking” as a habit in development until it becomes “digital culture”. Only then can decisions be highly effective and there is no room for friendship to dominate.