Date Received: Aug 10, 2025
Date Accepted: Mar 03, 2026
Date Published: Mar 31, 2026
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Factors Influencing the Acceptance of “1C” Software Applications in Small and Medium-Sized Enterprises in the former Thai Binh City, Vietnam
,
Hoang Thi Mai Anh
1
,
Tran Minh Hue
1
,
Nguyen Thi Thu Trang
1
,
Phan Le Trang (*)
1
Keywords
Technology acceptance, accounting software adoption, SMEs
Abstract
The study aimed to analyze the factors influencing the acceptance of 1C software in SMEs in the former Thai Binh city. A quantitative research approach was employed, involving 166 samples collected through direct surveying. After data collection and processing, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), hypothesis testing based on the research model using structural equation modeling (SEM), and multi-group analysis were conducted with SPSS 20.0 and AMOS 24 software. To enhance analytical robustness, a multi-group structural analysis was employed to assess whether the effects of different factors varied between SMEs that have already adopted the software and those that have not. The results revealed that acceptance was influenced by seven determinants, among which accounting staff competence, technological infrastructure, and perceived ease of use exerted the most significant influence. Conversely, risk perception was identified as a key barrier to adoption in SMEs that have not yet implemented the software. Based on these findings, the study proposes the following solutions: (1) enhancing the qualifications and technological capabilities of accounting staff; (2) investing in and improving technological infrastructure; (3) increasing awareness of the software’s ease of use; (4) raising awareness of its usefulness, legal compliance, and risk mitigation; and (5) optimizing investment costs.
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