Accounting Information Quality Under the Influence of Transformational Leadership in Vietnam

Nguyen Thi Thanh Thuy () and Nguyen Minh Nha
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Nguyen Thi Thanh Thuy: Tra Vinh University
Nguyen Minh Nha: Tien Giang University

A chapter in Proceedings of the 4th International Conference on Research in Management and Technovation, 2024, pp 219-229 from Springer

Abstract: Abstract Our paper aims to examine some antecedents and outcomes of accounting information quality (AIQ) of SMEs in Vietnam. Specifically, accounting information system quality (AISQ) is examined as the key antecedent factor, and the firm performance (FIP) is examined as the outcome in this context. In addition, we also examine the role of transformational leadership (TL) as a moderator for AISQ-AIQ link and AIQ-FIP link. Quantitative research methods are used with rigorous testing to determine the most accurate results and ensure reliability. Research findings indicate that the AISQ has an outstanding favorable impact on AIQ. In addition, the AIQ has a favorable impact on FIP in the circumstances of southern provinces in Vietnam. Lastly, TL positively moderates both the link between AISQ and AIQ, and the nexus between AIQ and FIP. This has been a pioneering study in integrating all the above factors into an empirical research model to clarify the notion of AIQ.

Keywords: Accounting information system quality; Accounting information quality; Firm performance; Transformational leadership (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-99-8472-5_21

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DOI: 10.1007/978-981-99-8472-5_21

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