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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.

The current manuscript establishes and validates a conceptual framework that focuses on the correlation between accounting data analytics (ADA) and the quality of digital sustainability reporting (QDSR). Moreover, it aims to examine how the sustainable green internal control system (SGICS) facilitates the relationship between ADA and QDSR. The current manuscript employed a three-pronged methodology comprising of expert interviews, a literature review, and a self-administered survey, in sequential sequence. To determine the measuring scales and relevant concerns, the qualitative methodology originally involved conducting several semi-structured interviews with specialists and doing a thorough examination of the relevant literature. In the quantitative phase, statistical data were collected by two-wave paper-and-pencil surveys given to respondents in Vietnamese public sector organizations. The survey was conducted using a snowball and convenience sampling method. The data analysis was conducted utilizing the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique with the assistance of SmartPLS 4.1.0.3. The statistical results validated the significantly positive connection between ADA and QDSR. This link was partially mediated by SGICS.

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.

This research aims at indulging a consistent image of how Digitalization Capabilities (DC) demonstrates an impact on Sustainable Auditing Ecosystem (SAE) within public sector organizations (PSOs) in developing countries, especial in an emerging market, and gives insights regarding to divergent impacts of the interconnection between DC and SAE moderated by different levels of Accountants' Digital Intelligence (ADI). The state-of-the-art structural equation modelling (SEM) was employed to statistically analyze the survey data collected from self-administered questionnaire distributed to a convenient sample of 323 respondents. Additionally, multi-group analysis (MGA) was implemented to explore the heterogeneity of data and examined substance of the difference in the parameters caused by the moderating variable. The obtained results advocated that it was paramount for PSOs to increase DC for SAE formulation. The MGA findings highlighted a statistically significant difference in the impacts of DC on SAE between various levels of ADI. The insights acquired from final model emerged as a foundation which might buttress policymakers and PSOs' practitioners in initiatives development pertaining to digitalization for SAE formulation.

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.

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This research sets its sight to conceptualize and verify a model that emphasizes relationship between digital finance (DF) and Sustainability-Oriented Organizational Performance (SOP). Outstandingly, it makes many attempts to deepen insight into the mediation mechanisms of Heterogeneous Technological progress (HTP) and Green innovation (GI) in proposed model's postulated constructs. Statistical database was compiled from a paper and pencil survey distributed to a sample of respondents through convenient and snowballing approach. Twostep methodology with SEM was utilized to weigh the measurement and structural models. Results substantiated the markedly positive interconnection between DF and SOP. Its findings and insights learnt from this study would be useful to practitioners looking for sustainable solutions on the route to become innovative businesses. On the other hand, the observations would provide fresh insights to practitioners and policymakers to develop focused strategies in terms of HTP and GI and enact laws and regulations in terms of DF. [ABSTRACT FROM AUTHOR]

Background: The cybersecurity has been pondered as a great concern for professionals, legislators as well as all decision-makers and effectiveness of accounting information system (EAIS) has long been well-acknowledged as the prerequisite organizational management. Against this backdrop, big data analytics capabilities (BDAC) will become a must-have element of any fruitful cybersecurity resolution and organizational EAIS to enable public sector to achieve sustainable decision-making (SDM) in operation within the time of uncertainty. This research aims at investigating the interconnection between BDAC and SDM. It also delves into the mediation mechanism of EAIS and cybersecurity risk management (CRM) in the linkage between BDAC and SDM. Outstandingly, it examines whether the interconnections between these aforementioned components varies resting on specific degree of moral intelligence (MI). Method: The structural equation modeling is employed to investigate the statistical data captured from paper-and-pencil survey circulated to a convenience and snowball sample of 683 respondents in the Southern areas of Vietnam. Additionally, the multi-group analysis is applied to examine the moderating impact of MI. Results: The results analysis substantiates the markedly positive interconnection between BDAC and SDM. Simultaneously, this interconnection is partially mediated by CRM and EAIS. One of the most noteworthy observations is the moderating role of MI as a catalyst in enabling public sector to achieve SDM. Conclusion: The study's findings provide important, realistic, and useful theoretical contributions to the current literature on the issue, as well as beneficial inputs for practitioners. Accordingly, these findings recommend that practitioners and policy-makers can benefit from enhancing BDAC and EAIS as well as implementing CRM, which are proactive measures to achieve SDM. Also increasing MI of accountants as an effective solution to foster the advantages of big data analytics, accounting information system and CRM to succeed in SDM. [ABSTRACT FROM AUTHOR]

The current research conceptualizes and validates a model concentrating on how policy initiatives foster the big data management capabilities (BDMC) to achieve sustainability. Additionally, it also pursues to delve into the mediation mechanism of Global brain reflective management accounting practices (GBAP) in the linkage between BDMC and sustainability. Outstandingly, it makes several endeavors to deepen insight on whether the extent of the effect of BDMC on GBAP and the effect of GBAP on sustainability vary resting on specific degree of innovation human resource management (IHRM). The statistical data of a convenient and snowball sample of 612 participants was gathered from a structured and close-ended questionnaire survey. In order to bring forth the proposed hypothesized interconnections, the fundamental analytical instrument utilized was structural equation modeling (SEM). Additionally, multi-group SEM analysis was also applied to corroborate the moderating effects of IHRM. Beyond ameliorating the insight into how intersection of accounting practices and new technologies could make a huge contribution to BDMC enhancement to reach the sustainability paradigm, the observations of this research gave rise to the practical implications for the practitioners in organizational management and policy-makers in promulgating rules in relation to digital transformation implementation within small and medium enterprises. [ABSTRACT FROM AUTHOR]