Abstract
The alignment of Accounting Information Systems (AIS) is a crucial factor in enhancing the business performance of enterprises. This study aims to identify the primary factors influencing AIS alignment in small and medium-sized enterprises (SMEs) in Vietnam. Based on survey data from 365 SMEs, cluster analysis and discriminant analysis were employed to test the factors affecting AIS alignment. The results reveal six significant factors: owner and manager knowledge, management commitment, employee involvement, information technology (IT) sophistication, external expert advice, and organizational culture. Among these, managerial knowledge and commitment are the most influential determinants. These findings are particularly relevant in the context of Vietnam, where SMEs constitute over 97% of all enterprises and continue to face substantial resource constraints. The study emphasizes that improving AIS alignment necessitates attention to IT infrastructure development, the involvement of internal expertise, and consultation from external specialists. From a practical perspective, the results suggest that government and institutional policies should focus on enhancing digital literacy and managerial capacity, promoting IT infrastructure development, and providing professional consulting services. These measures will assist SMEs in improving AIS alignment, thereby boosting business performance. The study contributes to the academic field of AIS and offers practical policy implications to support SMEs in emerging economies.