Accounting information systems and business capabilities’ role impacting the Viet Nam-listed corporates’ resilience: the smart-PLS SEM approach

Nguyen Thi Huong and Doan Van Dinh

Journal of Accounting & Organizational Change, 2025, vol. 22, issue 3, 430-453

Abstract: PurposeThis study investigates the impact of accounting information systems (AISs) on Viet Nam-listed companies’ resilience and the role of business capabilities as an intermediary in influencing companies’ resilience and AISs. This study aims to focus on the potential effects of improving predictability, adaptability, responsibility, risk management ability, regeneration ability, development ability, leadership and learning ability on companies’ resilience through innovation in technological processes, upgrading AISs and enhancing business capabilities.Design/methodology/approachThis study utilized institutional and resource-based theories to formulate hypotheses and applied SMART-PLS structural equation modeling to assess the significance of the AIS, which is related to human resource competency (AISH), business capabilities (BC), information technology (IT), the complementary-based information systems (CBIS) and companies’ resilience (CR). Data were gathered from 411 relevant survey respondents of companies listed on the Stock Exchange in Viet Nam using an online survey methodology.FindingsThe findings reveal that the factors associated with the variables AISH, CBIS and IT explain 46.1% of the impact on a company’s CR, as indicated by an R-squared. In addition, the results suggest a substantial impact of the independent variables CBIS, AISH, IT and BC on the dependent variable CR, with close correlations of 50%, 47.5%, 55.8% and 62.6%, respectively.Originality/valueThe findings of this study are significant for corporate administrators and decision-makers. For corporate administrators, the research highlights the value of investing in AISs to strengthen the role of business continuity in enhancing the company’s resilience. For policymakers, the study underscores the importance of fostering a supportive climate for AISs implementation and bolstering business continuity practices within companies.

Keywords: Accounting information systems; Business capability; Companies’ resilience; Accounting and politics; Accounting change (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-07-2024-0250

DOI: 10.1108/JAOC-07-2024-0250

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