The Effect of Digital Accounting Systems Within Digital Transformation on Financial Information’s Quality

Aldabbas, Qasem; Weshah, Sulaiman; Abdullah, Nour; Albakheet, Mohammad; Hamoud, Feras Abu; Hourani, Ali

doi:10.1007/978-3-031-39158-3_65

Studies in Systems, Decision and Control

2023

DOI: 10.1007/978-3-031-39158-3_65

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The Effect of Digital Accounting Systems Within Digital Transformation on Financial Information’s Quality

Qasem Aldabbas,

Sulaiman Weshah,

Nour Abdullah

et al.

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2024

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Nexus among Blockchain Technology, Digital Accounting Practices, Transformational Leadership and Sustainable Performance: Moderated-mediating Model

Afifa,

Nguyen,

Bui

2024

Global Business Review

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This study examines the link among blockchain technology (BCT), digital accounting practices (DAPs) and sustainable performance (SUP) in the conditions of Vietnam as a developing market. We consider DAPs to be a mediator variable. Furthermore, transformational leadership (TRL) is considered the moderating variable for all nexuses in the research model. Data have been gathered by the survey technique via email with LinkedIn user profiles. 2,000 emails comprising the survey have been dispatched to LinkedIn users of Vietnamese manufacturing firms. The final data set comprised 547 responses. By utilizing partial least squares structural equation modelling, the authors indicate that BCT favourably affects DAPs as well as SUP. Moreover, DAPs favourably mediate the link between BCT and SUP, while TRL demonstrates a significant moderator role in the links among them. As a conclusion, using the perspectives of information processing theory and resource-based view theory, this study adds to the SUP literature by demonstrating the impacts of BCT and DAPs in the context of TRL. Furthermore, this study has been handled as a pioneering investigation that combines DAPs and SUP in the same model in a developing market, specifically Vietnam.

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Nexus among Blockchain Technology, Digital Accounting Practices, Transformational Leadership and Sustainable Performance: Moderated-mediating Model

Afifa,

Nguyen,

Bui

2024

Global Business Review

View full text Add to dashboard Cite

show abstract

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The Effect of Digital Accounting Systems Within Digital Transformation on Financial Information’s Quality

Cited by 1 publication

References 19 publications

Nexus among Blockchain Technology, Digital Accounting Practices, Transformational Leadership and Sustainable Performance: Moderated-mediating Model

Nexus among Blockchain Technology, Digital Accounting Practices, Transformational Leadership and Sustainable Performance: Moderated-mediating Model

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