Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations

Dau Thi Kim Thoa and Vo Van Nhi

Journal of Asian Business and Economic Studies, 2021, vol. 29, issue 1, 66-82

Abstract: Purpose - The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact of the financial autonomy on support from leadership. How this impact has affected elements of accounting information systems such as hardware, software, communications technology and chief accountant to support providing the quality of the financial accounting information. Design/methodology/approach - The research model is in the SEM form and measurement models are reflective scales so this study applies the PLS-SEM analysis technique on the Smart PLS 3.2.7 software to test the research hypotheses. Analytical data is collected through survey questionnaires with observed variables measured using the typical 7-point Likert scales. The result obtained after cleaning the data includes 164 Vietnamese public organizations with the different levels of the financial autonomy. Findings - This research has three primary findings: firstly, FA has a positive direct effect on FAIQ and SL. Secondly, SL influences FAIQ through four mediate variables including AM, HW, SW and CN. Finally, SL also acts as a mediate variable in the relationship of FA and FAIQ. Originality/value - This is one of the first empirical studies to examine the role of financial autonomy in leadership support to improve the quality of the accounting information in the public sector in the context of the Vietnamese government is promoting the financial autonomy of public organizations.

Keywords: Quality; Financial accounting information; Public sector accounting; Support from leadership; Financial autonomy; G30; M40; M41 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jabesp:jabes-06-2020-0059

DOI: 10.1108/JABES-06-2020-0059

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