Accounting capacity on accrual accounting adoption in Vietnamese public sector organizations - a moderated moderation model of leadership quality and digital transformation

This study examines the association between accounting capacity and organizational readiness for change to adopt accrual accounting (ORCA) in public sector organizations. Furthermore, it explores the role of leadership quality and digital transformation as moderators of this association. Survey data...

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Tác giả chính:	Tu Thanh Hoai
Đồng tác giả:	Nguyen Phong Nguyen
Định dạng:	Journal Article
Thông tin xuất bản:	Taylor & Francis 2023
Truy cập trực tuyến:	https://digital.lib.ueh.edu.vn/handle/UEH/68767 https://doi.org/10.1080/10967494.2023.2180558
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spelling	oai:localhost:UEH-687672023-05-30T02:27:33Z Accounting capacity on accrual accounting adoption in Vietnamese public sector organizations - a moderated moderation model of leadership quality and digital transformation Tu Thanh Hoai Nguyen Phong Nguyen This study examines the association between accounting capacity and organizational readiness for change to adopt accrual accounting (ORCA) in public sector organizations. Furthermore, it explores the role of leadership quality and digital transformation as moderators of this association. Survey data from 179 public sector organizations in Vietnam, a transition economy, were used to test the research model. The findings indicate that accounting capacity has a positive relationship with ORCA, and this relationship is further strengthened by greater leadership quality and digital transformations. Moreover, the moderating effect of leadership quality on the effects of accounting capacity and ORCA is amplified in organizations with a high level of digital transformation. Additionally, theoretical and practical implications are discussed. 2023-05-30T02:27:33Z 2023-05-30T02:27:33Z 2023 Journal Article 1096-7494 (Print), 1559-3169 (Online) https://digital.lib.ueh.edu.vn/handle/UEH/68767 https://doi.org/10.1080/10967494.2023.2180558 International Public Management Journal none Portable Document Format (PDF) Taylor & Francis
institution	Đại học Kinh tế Thành phố Hồ Chí Minh
collection	DSpaceUEH
description	This study examines the association between accounting capacity and organizational readiness for change to adopt accrual accounting (ORCA) in public sector organizations. Furthermore, it explores the role of leadership quality and digital transformation as moderators of this association. Survey data from 179 public sector organizations in Vietnam, a transition economy, were used to test the research model. The findings indicate that accounting capacity has a positive relationship with ORCA, and this relationship is further strengthened by greater leadership quality and digital transformations. Moreover, the moderating effect of leadership quality on the effects of accounting capacity and ORCA is amplified in organizations with a high level of digital transformation. Additionally, theoretical and practical implications are discussed.
author2	Nguyen Phong Nguyen
author_facet	Nguyen Phong Nguyen Tu Thanh Hoai
format	Journal Article
author	Tu Thanh Hoai
spellingShingle	Tu Thanh Hoai Accounting capacity on accrual accounting adoption in Vietnamese public sector organizations - a moderated moderation model of leadership quality and digital transformation
author_sort	Tu Thanh Hoai
title	Accounting capacity on accrual accounting adoption in Vietnamese public sector organizations - a moderated moderation model of leadership quality and digital transformation
title_short	Accounting capacity on accrual accounting adoption in Vietnamese public sector organizations - a moderated moderation model of leadership quality and digital transformation
title_full	Accounting capacity on accrual accounting adoption in Vietnamese public sector organizations - a moderated moderation model of leadership quality and digital transformation
title_fullStr	Accounting capacity on accrual accounting adoption in Vietnamese public sector organizations - a moderated moderation model of leadership quality and digital transformation
title_full_unstemmed	Accounting capacity on accrual accounting adoption in Vietnamese public sector organizations - a moderated moderation model of leadership quality and digital transformation
title_sort	accounting capacity on accrual accounting adoption in vietnamese public sector organizations - a moderated moderation model of leadership quality and digital transformation
publisher	Taylor & Francis
publishDate	2023
url	https://digital.lib.ueh.edu.vn/handle/UEH/68767 https://doi.org/10.1080/10967494.2023.2180558
work_keys_str_mv	AT tuthanhhoai accountingcapacityonaccrualaccountingadoptioninvietnamesepublicsectororganizationsamoderatedmoderationmodelofleadershipqualityanddigitaltransformation
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Accounting capacity on accrual accounting adoption in Vietnamese public sector organizations - a moderated moderation model of leadership quality and digital transformation

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