The study was conducted to find out the factors affecting the quality of accounting information of enterprises operating in the Mekong Delta. The data for the study was collected from the survey of 144 employees who are performing accountants and some managers at enterprises of different sizes and fields of activity. The analytical methods used are descriptive statistics, Cronbach's Alpha test, exploratory factor analysis (EFA), and multivariate regression analysis. The research results show that six factors, including organizational culture, information technology, manager’s support, manager’s knowledge, training and accounting staff have a positive impact on the quality of accounting information. In which, the factor of accounting staff has the strongest impact on the quality of accounting information