Accounting Information Systems in Public Sector towards Blockchain Technology Application: The Role of Accountants’ Emotional Intelligence in the Digital Age

Huy Pham Quang () and Phuc Vu Kien ()
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Huy Pham Quang: Accounting, School of Accounting, University of Economics Ho Chi Minh City, Ho Chi Minh City, Viet Nam
Phuc Vu Kien: Accounting, School of Accounting, University of Economics Ho Chi Minh City, Vinhlong Campus, Ho Chi Minh City, Viet Nam

Asian Journal of Law and Economics, 2021, vol. 12, issue 1, 73-94

Abstract: This research ferreted out to inspect the interconnection between emotional intelligence (EI), Blockchain technology application (BLO) and the effectiveness of Accounting information system (AIS). Survey-based data obtained from 412 respondents were applied to validate the model hypotheses. Building on the statistical analysis with the support of SPSS 25.0 and SMART- PLS (partial least squares) 3.2.8 software package, the model results inferred the impact of EI on BLO. Besides, the outputs of the study accentuated on the importance of BLO on the effectiveness of AIS. These significant additions will optimistically inspire other scholars to carry on exploring the relationship between EI and BLO in enhancing the effectiveness of AIS in research settings as well as in explaining the results. On the other hand, taking these results into consideration could promote much better solutions for issues relevant to EI and new technology application among public sector organization (PSO) in term of increasing the performance of AIS.

Keywords: accountant; accounting information systems; blockchain technology; emotional intelligence (search for similar items in EconPapers)
Date: 2021
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DOI: 10.1515/ajle-2020-0052

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