UNDERSTANDING ACCOUNTING INFORMATION, QUALITY, AND OPERATIONS SUSTAINABLE DEVELOPMENT PERFORMANCE: THE MEDIATING ROLE OF DIGITAL TRANSFORMATION
An effective accounting information system allows for the seamless integration of modern digital tools into operational processes, leading to better decision-making and resource management for long-term success. The importance of decision sciences in utilising accounting data and digital technologi...
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| Format: | Article |
| Language: | English |
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Regional Association for Security and crisis management, Belgrade, Serbia
2024-03-01
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| Series: | Operational Research in Engineering Sciences: Theory and Applications |
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| Online Access: | https://oresta.org/menu-script/index.php/oresta/article/view/710 |
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| _version_ | 1846148701512269824 |
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| author | Lei Chen Leong Mow Gooi Fangnan Wei Xuejing Song Zhenguo Wang |
| author_facet | Lei Chen Leong Mow Gooi Fangnan Wei Xuejing Song Zhenguo Wang |
| author_sort | Lei Chen |
| collection | DOAJ |
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An effective accounting information system allows for the seamless integration of modern digital tools into operational processes, leading to better decision-making and resource management for long-term success. The importance of decision sciences in utilising accounting data and digital technologies to promote sustainable development in organisational operations is highlighted. Therefore, the study sought to examine the comprehensibility of accounting information's influence on sustainable development performance by considering the mediating effect of digital transformation. Information was gathered by distributing a questionnaire to 384 executives from Chinese state-owned enterprises. The executives were selected using a convenient sampling technique. The study employed a quantitative research approach and utilised a cross-sectional research design. The findings of the PLS-SEM demonstrate that the quality of accounting information has a positive and significant impact on sustainable development performance and digital technology transformation. The digital transformation also has a noteworthy positive impact on sustainable development performance. Additionally, the study revealed that digital transformation plays a role in connecting the quality of understandable accounting information to sustainable development performance. This study contributes to the current body of knowledge by presenting a conceptual framework that examines the relationship between the clarity of accounting information, digital transformation, and corporate sustainable development performance. This study also assists enterprises in revaluating their sustainability strategies.
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| format | Article |
| id | doaj-art-dad2d191e28c4f9e8c24e2cc0c837bd3 |
| institution | Kabale University |
| issn | 2620-1607 2620-1747 |
| language | English |
| publishDate | 2024-03-01 |
| publisher | Regional Association for Security and crisis management, Belgrade, Serbia |
| record_format | Article |
| series | Operational Research in Engineering Sciences: Theory and Applications |
| spelling | doaj-art-dad2d191e28c4f9e8c24e2cc0c837bd32024-11-30T15:22:56ZengRegional Association for Security and crisis management, Belgrade, SerbiaOperational Research in Engineering Sciences: Theory and Applications2620-16072620-17472024-03-0171UNDERSTANDING ACCOUNTING INFORMATION, QUALITY, AND OPERATIONS SUSTAINABLE DEVELOPMENT PERFORMANCE: THE MEDIATING ROLE OF DIGITAL TRANSFORMATIONLei Chen0Leong Mow Gooi1Fangnan Wei2Xuejing Song3Zhenguo Wang4Shanxi Wanjiazhai Water Control Engineering Investment CO., LTD., Wanjiazhai Water Holding Group Co., Ltd, China. Graduate School of Business, SEGi University, Selangor, Malaysia.Faculty of Engineering, University of Bristol, the United Kingdom, Bristol, U.KFaculty of Education, Languages, Psychology & Music, SEGi University, Selangor, Malaysia.Intelligent Transport Laboratory of Shanxi Province, Shanxi, Intelligent Transportation Institute Co., Ltd., China, Taiyuan, China. An effective accounting information system allows for the seamless integration of modern digital tools into operational processes, leading to better decision-making and resource management for long-term success. The importance of decision sciences in utilising accounting data and digital technologies to promote sustainable development in organisational operations is highlighted. Therefore, the study sought to examine the comprehensibility of accounting information's influence on sustainable development performance by considering the mediating effect of digital transformation. Information was gathered by distributing a questionnaire to 384 executives from Chinese state-owned enterprises. The executives were selected using a convenient sampling technique. The study employed a quantitative research approach and utilised a cross-sectional research design. The findings of the PLS-SEM demonstrate that the quality of accounting information has a positive and significant impact on sustainable development performance and digital technology transformation. The digital transformation also has a noteworthy positive impact on sustainable development performance. Additionally, the study revealed that digital transformation plays a role in connecting the quality of understandable accounting information to sustainable development performance. This study contributes to the current body of knowledge by presenting a conceptual framework that examines the relationship between the clarity of accounting information, digital transformation, and corporate sustainable development performance. This study also assists enterprises in revaluating their sustainability strategies. https://oresta.org/menu-script/index.php/oresta/article/view/710UnderstandabilityAccounting information qualitySustainable development performanceDigital transformationSecond-order construct |
| spellingShingle | Lei Chen Leong Mow Gooi Fangnan Wei Xuejing Song Zhenguo Wang UNDERSTANDING ACCOUNTING INFORMATION, QUALITY, AND OPERATIONS SUSTAINABLE DEVELOPMENT PERFORMANCE: THE MEDIATING ROLE OF DIGITAL TRANSFORMATION Operational Research in Engineering Sciences: Theory and Applications Understandability Accounting information quality Sustainable development performance Digital transformation Second-order construct |
| title | UNDERSTANDING ACCOUNTING INFORMATION, QUALITY, AND OPERATIONS SUSTAINABLE DEVELOPMENT PERFORMANCE: THE MEDIATING ROLE OF DIGITAL TRANSFORMATION |
| title_full | UNDERSTANDING ACCOUNTING INFORMATION, QUALITY, AND OPERATIONS SUSTAINABLE DEVELOPMENT PERFORMANCE: THE MEDIATING ROLE OF DIGITAL TRANSFORMATION |
| title_fullStr | UNDERSTANDING ACCOUNTING INFORMATION, QUALITY, AND OPERATIONS SUSTAINABLE DEVELOPMENT PERFORMANCE: THE MEDIATING ROLE OF DIGITAL TRANSFORMATION |
| title_full_unstemmed | UNDERSTANDING ACCOUNTING INFORMATION, QUALITY, AND OPERATIONS SUSTAINABLE DEVELOPMENT PERFORMANCE: THE MEDIATING ROLE OF DIGITAL TRANSFORMATION |
| title_short | UNDERSTANDING ACCOUNTING INFORMATION, QUALITY, AND OPERATIONS SUSTAINABLE DEVELOPMENT PERFORMANCE: THE MEDIATING ROLE OF DIGITAL TRANSFORMATION |
| title_sort | understanding accounting information quality and operations sustainable development performance the mediating role of digital transformation |
| topic | Understandability Accounting information quality Sustainable development performance Digital transformation Second-order construct |
| url | https://oresta.org/menu-script/index.php/oresta/article/view/710 |
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