Insight into how digital forensic accounting and metaverse circular business model innovation contribute to accelerated internationalization: evidence from Vietnam-based SMEs

Quang Huy Pham and Kien Phuc Vu

Cogent Business & Management, 2024, vol. 11, issue 1, 2320203

Abstract: The current study aims to examine how digitalization forensic accounting (DFA) demonstrates impact on accelerated internationalization (ACIN) and provides insights into the function of metaverse circular business model innovation (MCBMI) in the relationship between DFA and MCBMI. This study took advantage of a quantitative method and relied on deductive approach. The hypothesized model was investigated using structural equation modeling, which was rested on mathematical data collected from a survey circulated to a cross-sectional snowballing sample of 783 accountants in small and medium enterprises (SMEs). The data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique with the assistance of SmartPLS 4.0 software. The results analyses supported a strong relationship between DFA and MCBMI as well as the relationship MCBMI and ACIN in terms of significance and impact size. Conversely, DFA was reported to induce an insignificant impact on ACIN. The results further highlighted the role of MCBMI as a full mediator in the relationship between DFA and ACIN. The observations of this study would serve as a stable cornerstone to provide research pointers for follow-up works, in addition to providing scientific understandings by extending the current boundaries of this research string. From a practical standpoint, such important insights could enable the formulation of focused strategies for the implementation of circular business models as well as policies and regulations relevant to the adoption of metaverse platforms for boosting ACIN in SMEs.

Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/23311975.2024.2320203 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:oabmxx:v:11:y:2024:i:1:p:2320203

Ordering information: This journal article can be ordered from
http://cogentoa.tandfonline.com/journal/OABM20

DOI: 10.1080/23311975.2024.2320203

Access Statistics for this article

Cogent Business & Management is currently edited by Len Tiu Wright and Tahir Nisar

More articles in Cogent Business & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().