Unfolding sustainable auditing ecosystem formation path through digitalization transformation: How digital intelligence of accountant fosters the digitalization capabilities
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 impac...
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| Định dạng: | Journal Article |
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Heliyon
2023
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| Truy cập trực tuyến: | https://digital.lib.ueh.edu.vn/handle/UEH/68854 https://doi.org/10.1016/j.heliyon.2023.e13392 |
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| Tóm tắt: | 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. |
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