Insight into the impact of digital accounting information system on sustainable innovation ecosystem
This study seeks to formulate and validate a model that investigates the correlation between the effectiveness of digital accounting information system (EDAIS) and sustainable innovation ecosystem (SIE). Additionally, it seeks to investigate the mediating role of green servitization (GS) in the rela...
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| Format: | Article |
| Language: | English |
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Elsevier
2024-12-01
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| Series: | Sustainable Futures |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S2666188824002260 |
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| author | Pham Quang Huy Vu Kien Phuc |
| author_facet | Pham Quang Huy Vu Kien Phuc |
| author_sort | Pham Quang Huy |
| collection | DOAJ |
| description | This study seeks to formulate and validate a model that investigates the correlation between the effectiveness of digital accounting information system (EDAIS) and sustainable innovation ecosystem (SIE). Additionally, it seeks to investigate the mediating role of green servitization (GS) in the relationship between EDAIS and SIE. It seeks to clarify if the relationships among EDAIS, GS, and SIE vary according to the degree of recoverable slack (RS). The statistical data collected from a sample of 883 respondents employed in public sector organizations (PSOs) in Vietnam was examined using a two-step Structural Equation Modeling (SEM) approach. Additionally, the multi-group analysis (MGA) was employed to examine the moderating effect of RS. The results validated a robust and positive connection between EDAIS and SIE. Simultaneously, GS assumed a partially mediating role in this interaction. The obtained findings indicated that RS served a moderating function in shaping the relationships among EDAIS, GS, and SIE. The study's findings and discussion will aid practitioners and policy-makers in improving and methodically formulating strategies to encourage the adoption of sustainable innovation. |
| format | Article |
| id | doaj-art-e3aebd5f588342e2a5e07e35a3ed30cd |
| institution | OA Journals |
| issn | 2666-1888 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Elsevier |
| record_format | Article |
| series | Sustainable Futures |
| spelling | doaj-art-e3aebd5f588342e2a5e07e35a3ed30cd2025-08-20T02:37:03ZengElsevierSustainable Futures2666-18882024-12-01810037710.1016/j.sftr.2024.100377Insight into the impact of digital accounting information system on sustainable innovation ecosystemPham Quang Huy0Vu Kien Phuc1School of Accounting, University of Economics Ho Chi Minh City (UEH), 59C Nguyen Dinh Chieu Street, District 3, Ho Chi Minh City 70000, Vietnam; Corresponding author.School of Accounting, University of Economics Ho Chi Minh City (UEH), Vinh Long Campus, 1B Nguyen Trung Truc Street, Vinh Long 85000, VietnamThis study seeks to formulate and validate a model that investigates the correlation between the effectiveness of digital accounting information system (EDAIS) and sustainable innovation ecosystem (SIE). Additionally, it seeks to investigate the mediating role of green servitization (GS) in the relationship between EDAIS and SIE. It seeks to clarify if the relationships among EDAIS, GS, and SIE vary according to the degree of recoverable slack (RS). The statistical data collected from a sample of 883 respondents employed in public sector organizations (PSOs) in Vietnam was examined using a two-step Structural Equation Modeling (SEM) approach. Additionally, the multi-group analysis (MGA) was employed to examine the moderating effect of RS. The results validated a robust and positive connection between EDAIS and SIE. Simultaneously, GS assumed a partially mediating role in this interaction. The obtained findings indicated that RS served a moderating function in shaping the relationships among EDAIS, GS, and SIE. The study's findings and discussion will aid practitioners and policy-makers in improving and methodically formulating strategies to encourage the adoption of sustainable innovation.http://www.sciencedirect.com/science/article/pii/S2666188824002260Accounting information systemDigitalizationInnovation ecosystemRecoverable slackSustainable development |
| spellingShingle | Pham Quang Huy Vu Kien Phuc Insight into the impact of digital accounting information system on sustainable innovation ecosystem Sustainable Futures Accounting information system Digitalization Innovation ecosystem Recoverable slack Sustainable development |
| title | Insight into the impact of digital accounting information system on sustainable innovation ecosystem |
| title_full | Insight into the impact of digital accounting information system on sustainable innovation ecosystem |
| title_fullStr | Insight into the impact of digital accounting information system on sustainable innovation ecosystem |
| title_full_unstemmed | Insight into the impact of digital accounting information system on sustainable innovation ecosystem |
| title_short | Insight into the impact of digital accounting information system on sustainable innovation ecosystem |
| title_sort | insight into the impact of digital accounting information system on sustainable innovation ecosystem |
| topic | Accounting information system Digitalization Innovation ecosystem Recoverable slack Sustainable development |
| url | http://www.sciencedirect.com/science/article/pii/S2666188824002260 |
| work_keys_str_mv | AT phamquanghuy insightintotheimpactofdigitalaccountinginformationsystemonsustainableinnovationecosystem AT vukienphuc insightintotheimpactofdigitalaccountinginformationsystemonsustainableinnovationecosystem |