Does effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem?
Abstract The current research aims to unveil the interconnection between effectiveness of digital accounting information system (EDAIS) and sustainable business model innovation (SBMI). In particular, the study investigates the mediating function of digital business ecosystem (DBE) between EDAIS and...
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| Format: | Article |
| Language: | English |
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SpringerOpen
2025-01-01
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| Series: | Journal of Innovation and Entrepreneurship |
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| Online Access: | https://doi.org/10.1186/s13731-024-00444-x |
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| _version_ | 1832594383413706752 |
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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 | Abstract The current research aims to unveil the interconnection between effectiveness of digital accounting information system (EDAIS) and sustainable business model innovation (SBMI). In particular, the study investigates the mediating function of digital business ecosystem (DBE) between EDAIS and SBMI. In this regard, this study confirms and establishes the relationships between EDAIS, DBE, and SBMI by using a sequential exploratory strategy that combines literature review and qualitative interviews, together with a quantitative survey of 723 small and medium enterprises (SMEs). The results analysis indicated that EDAIS had a positive impact on SBMI. Furthermore, it was shown that DBE had a role in partially mediating the relationship between EDAIS and SBMI. Therefore, it is recommended that practitioners adopt digital transformation and harness national policies, in order to improve their company's use of digital technology in accounting. Additionally, policymakers and practitioners can use this investigation to enhance their comprehension of the governance of DBE and to elucidate strategies, procedures, and management for DBE in order to establish and attain SBMI in the digital environment. |
| format | Article |
| id | doaj-art-ff9364f7006b490fb4215367f0f23df1 |
| institution | Kabale University |
| issn | 2192-5372 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | SpringerOpen |
| record_format | Article |
| series | Journal of Innovation and Entrepreneurship |
| spelling | doaj-art-ff9364f7006b490fb4215367f0f23df12025-01-19T12:43:57ZengSpringerOpenJournal of Innovation and Entrepreneurship2192-53722025-01-0114114110.1186/s13731-024-00444-xDoes effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem?Pham Quang Huy0Vu Kien Phuc1School of Accounting, University of Economics Ho Chi Minh City (UEH)School of Accounting, University of Economics Ho Chi Minh City (UEH), Vinhlong CampusAbstract The current research aims to unveil the interconnection between effectiveness of digital accounting information system (EDAIS) and sustainable business model innovation (SBMI). In particular, the study investigates the mediating function of digital business ecosystem (DBE) between EDAIS and SBMI. In this regard, this study confirms and establishes the relationships between EDAIS, DBE, and SBMI by using a sequential exploratory strategy that combines literature review and qualitative interviews, together with a quantitative survey of 723 small and medium enterprises (SMEs). The results analysis indicated that EDAIS had a positive impact on SBMI. Furthermore, it was shown that DBE had a role in partially mediating the relationship between EDAIS and SBMI. Therefore, it is recommended that practitioners adopt digital transformation and harness national policies, in order to improve their company's use of digital technology in accounting. Additionally, policymakers and practitioners can use this investigation to enhance their comprehension of the governance of DBE and to elucidate strategies, procedures, and management for DBE in order to establish and attain SBMI in the digital environment.https://doi.org/10.1186/s13731-024-00444-xAccounting information systemBusiness ecosystemBusiness model innovationDigitalizationSustainable development |
| spellingShingle | Pham Quang Huy Vu Kien Phuc Does effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem? Journal of Innovation and Entrepreneurship Accounting information system Business ecosystem Business model innovation Digitalization Sustainable development |
| title | Does effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem? |
| title_full | Does effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem? |
| title_fullStr | Does effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem? |
| title_full_unstemmed | Does effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem? |
| title_short | Does effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem? |
| title_sort | does effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem |
| topic | Accounting information system Business ecosystem Business model innovation Digitalization Sustainable development |
| url | https://doi.org/10.1186/s13731-024-00444-x |
| work_keys_str_mv | AT phamquanghuy doeseffectivenessofdigitalaccountingsystemintensifysustainablebusinessmodelinnovationwithmediatingroleofdigitalbusinessecosystem AT vukienphuc doeseffectivenessofdigitalaccountingsystemintensifysustainablebusinessmodelinnovationwithmediatingroleofdigitalbusinessecosystem |