Accounting capacity on accrual accounting adoption in Vietnamese public sector organizations—a moderated moderation model of leadership quality and digital transformation
{"title":"Accounting capacity on accrual accounting adoption in Vietnamese public sector organizations—a moderated moderation model of leadership quality and digital transformation","authors":"Tu Thanh Hoai, N. P. Nguyen","doi":"10.1080/10967494.2023.2180558","DOIUrl":null,"url":null,"abstract":"Abstract 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.","PeriodicalId":2,"journal":{"name":"ACS Applied Bio Materials","volume":null,"pages":null},"PeriodicalIF":4.6000,"publicationDate":"2023-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"ACS Applied Bio Materials","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/10967494.2023.2180558","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"MATERIALS SCIENCE, BIOMATERIALS","Score":null,"Total":0}
引用次数: 0
Abstract
Abstract 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.