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.

On May 18, ETC (Ethereum Classic) was trading for $89, while ETH (Ethereum) was up to $3,407. It can be seen that, with a cheaper price, ETC is a superior choice to own Ethereum that investors should consider switching. In terms of features and structure of the Ethereum Classic (ETC) coin, there are some differences compared to other cryptocurrencies, but the most important is still buying in large quantities and owning a lot of cryptocurrencies with low price less costly payments. In terms of arbitrage performance, as of May 2021, the price of Ethereum (ETH) has increased by 367%. Besides, the results of the tally on the floor Yahoo Finance The end of 2020 also shows the ETH price ending at $730.37. As of May 18, it was at $3,407. That shows that the value of ownership has increased 4.67 times compared to the end of December 2020, equivalent to an increase of 267%. According to the data of Yahoo Frinance, c We should look at the net worth of ETC at the end of 2020 at $5.70. This means that ETC has increased by 15.64 times (equivalent to a performance of 1,464%). It is clear that the above indicators have shown that Ethereum Classic has significantly outperformed Ethereum, equivalent to an increase of 1,464% compared to 367%. That’s 4x better performance. Ethereum Classic is up 1,464 percent compared to ETH’s 367%, which translates to four times the performance. Photo: Internet. Outstanding Features of Ethereum Classic Ethereum Classic (ETC) is a cryptocurrency created and developed from the Blockchain technology of Ethereum (ETH) after the DAO fund of Ethereum investors was hacked which stole more than 50 million USD. From the moment it was created, Ethereum transactions have been running on the Ethereum Classic Blockchain platform until it is done.” hard fork” then these two blockchains officially operate separately. The result of the split process due to the policy adjustment but the project development participants did not agree and a batch “fork” is the split among crypto developers that took place in 2016. Ethereum Classic still carries the same features as Ethereum such as the implementation of smart contracts and distributed applications. Ethereum Classic has similar specifications to Ethereum such as average block time, size, and block reward. Ethereum Classic has a circulation limit of 210 million tokens, which is different from Ethereum’s unlimited issuance. According to the Coinmarketcap , ETC was issued 116.3 million tokens, representing 55.4% of the total expected. The circulating supply of Ethereum Classic reaches 50% and is likely to be “squeezed” by the number of tokens like Bitcoin – as the double mining difficulty caused Bitcoin’s price to surge earlier this year. Photo: Coinmarketcap. As predicted by technology experts, ETC’s token is similar to a tight squeeze like Bitcoin (BTC) in the near future. Bitcoin had 18.7 million tokens issued out of a total of 21 million, or 89% of the total. Since less than 11% of all Bitcoins currently available can be mined, there is a marked increase in production rate pressure on investors once the price rises as with Bitcoin. At the end of 2020, Ethereum Classic Labs allowed ETC holders to gain access to the DeFi (decentralized finance) market. They introduced “Wrapped ETC” (WETC), which allows ETC holders to “stake” their tokens. This is where they agree not to trade tokens for a specific period of time and in return receive interest payments in “Wrapped ETC”. In fact, it’s the same way a certificate of deposit works at a bank. WBTC allows users to transfer their tokens from one Blockchain to another, extending the utility of the token to work across multiple networks. Easy migration brings greater liquidity to the Ethereum ecosystem including decentralized exchanges (DEXs) and financial applications. What to do with Ethereum Classic? Some see the Ethereum Classic (ETC) token as a way to make money faster on the Ethereum Blockchain platform. The current market cap is $10.3 billion and that of Ethereum (ETH) is $395 billion. So the value of ETC is only 2.6% of ETH. Assume that, ETC achieves a market cap of $39.5 billion (10% of ETH). At that point, ETH will be boosted by at least 50%, which equates to an ETC market cap of $60 billion (10% of $600 billion). Equivalent to the growth rate of ETC is 600% compared to 50% of ETH. Let’s say it’s going to take us three years for this to happen. That implies a gain of 482.5% over three years representing a very attractive return on investment (ROI) rate for investors. That’s 90x faster than ETH’s 50% gain. ETC-USD is likely to ‘catch up’ and grow 90 times faster than ETH-USD over the next three years. Photo: Tygia.vn Given the meteoric rise of Ethereum (ETH) this year and ETC’s ability to “catch up” seems possible. Therefore, many investors in Ethereum should think of diversifying crypto trading by buying more ETC as an alternative to ETH.