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The main goal of this research is to explore the relationship between digitalized accounting information system (DAIS) and servitization (SERV). Alternatively, it aims to delve into the mediating role of sustainable innovation ecosystem (SIE) in the interlink between DAIS and SERV. More importantly, it makes several attempts to deepen insight on whether the significance and effect size of the relationships between DAIS, SERV and SIE vary grounded on specific degree of recoverable slack (RS). The theoretical framework based on a questionnaire survey of PSOs is explored using structural equation modeling (SEM) and multigroup SEM for direct, indirect, and moderating effects, respectively. The result analysis highlights the strong positive relationships between the three constructs. More concretely, the findings indicate that SERV is positively impacted by DAIS. Additionally, SIE served as the mediator in this relationship. Moreover, the findings suggest that RS served as a moderator in the relationships between DAIS, SERV, and SIE. The results of this study would allow leaders and policymakers of PSOs to capitalize on DAIS to develop and implement SIE in order to attain SERV.

Abstract This research aims at producing a thorough and accurate analysis on how big data as a service and business intelligence capabilities provide a series of opportunities for small and medium enterprises to succeed in E-commerce. The statistical data were drawn from samples of accountants within small and medium enterprises, spanning two periods, the period of COVID-19 pandemic and the period of new normal. The structural equation modeling was applied in this study. The value of fine-grained insights in this work could guide policy-makers and practitioners to sense and seize how to implement E-commerce in an efficient and effective manner.

The effectiveness of accounting information system (AIS) in public sector organization (PSO) is well recognized to play an important part in obtaining sustainable performance (SP). Nevertheless, the effectiveness of AIS cannot achieve the SP on its own due to the rapid changing in the global economic world. Accordingly, there is an increasing demand on a framework of evaluation which is considered to be appropriate with the characteristics of PSO to orientate, manage, and assess operations of AIS toward attaining SP. Thus, this study is undertaken with the aim at exploring the relationship between the impact of public sector scorecard (PSS) implementations and effectiveness of AIS toward SP enhancement with evidence gathered from 883 PSOs’ accountants in Mekong Delta region. Data analyzed by the Structural Equation Modeling (SEM) highlight that PSS adoption has a significant impact on the effectiveness of AIS. It also provides a reliable basis for the association between the effectiveness of AIS and SP. Although the topic of research is still immature, these findings are predicted to serve as a catalyst for scholars, practitioners, and policymakers to inquire and adopt because of its potential benefits in PSOs’ operations.