会计信息质量的前因后果调查:来自中小企业的证据

Malik Abu Afifa, Nha Minh Nguyen
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引用次数: 0

摘要

本文旨在研究发展中国家越南中小企业会计信息质量(AIQ)的前因和结果。基于代理理论和权变理论的视角,本文将会计信息系统质量(AISQ)视为主要前因因素,并将企业绩效(FIP)作为结果进行研究。此外,我们还研究了 AISQ 在信息技术风险 (ITR) -AIQ 关系中的中介作用。此外,我们还考虑了变革型领导力(TL)在 AISQ-AIQ 关系和 AIQ-FIP 关系中的调节作用。本文采用定量研究方法,通过严格的测试来确定最准确的结果并确保其可靠性,得出结论认为,ITR 对 AISQ 有明显的影响,AISQ 对 AIQ 有明显的有利影响。此外,就越南中小企业而言,AIQ 对 FIP 有显著影响,同时,AIQ 对 AISQ-FIP 关系起到积极的中介作用。最后,TL 对 AIQ-FIP 关系起着积极的调节作用。
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An Investigation of Antecedents and Outcomes of Accounting Information Quality: Evidence from SMEs
This article aims to scrutinize the antecedents and outcomes of accounting information quality (AIQ) of small- and medium-sized enterprises (SMEs) in the developing country of Vietnam. Based on the perspectives of agency theory and contingency theory, accounting information system quality (AISQ) has been considered as the main antecedent factor, and firm performance (FIP) is examined as the outcome in this article. We additionally examine the mediating role of AISQ in the context of information technology risks (ITR)–AIQ nexus. Furthermore, the moderating role of transformational leadership (TL) was considered in the context of the AISQ–AIQ nexus, and the AIQ–FIP nexus, respectively. Using the quantitative research methods with rigorous testing to determine the most accurate results and ensure reliability, this article concludes that the ITR have an appreciable influence on AISQ, and the AISQ has an appreciable favourable impact on AIQ. Additionally, the AIQ has an appreciable impact on FIP in the context of Vietnamese SMEs, and at the same time, AIQ positively mediates the AISQ–FIP nexus. Lastly, TL positively moderates the AIQ–FIP nexus.
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