"One of central features of accounting in today's business world is the association of accounting with the computerized-base information system (IS). Many firms have changed their IS strategies by adopting application software packages such as accounting packaged software (APS) rather than in-house development because of reduced cost, standardization, rapid implementation and high system quality. Similarly, for many Vietnamese enterprises, which most of them are small and medium ones, APS is often one of the sound alternatives to apply information technology to their accounting activities.
However, implementing APS is not an easy job or like purchase of some favorite software from market. Reportedly, 2/3 of the business packaged software implementation projects were judged to be unsuccessful (Griffith et al, 1999). The root of failure might be the differences in interests between customer organizations that desire business solutions and packaged software with a generic solution applicable to a broad market. Thus, packaged software implementation would be the mutual adaptation between packaged software and business characteristics and requirements for the success. This adaptation process depends on the certain fit level of software, the adaptations from both software and adopting firm. Firm adaptation to APS can be considered in terms of changes in the business characteristics and management process, and responses from its personnel to the software features regarding to the acceptance or resistance to new technology in their work.
In this research, we would examine the impact of APS fit and response of users as well as the interaction among them on the successful APS implementation and then, offer some suggestions about application of APS to business. The paper is based on an empirical study in HCMC.