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Erschienen in:
An Empirical Research on Factors Affecting the Liquidity of Listed Construction and Materials Firms: Evaluation from Quantile Regression Model Kapitel lesen Erstes Kapitel lesen

2024 | OriginalPaper | Buchkapitel

Accounting Information Quality Under the Influence of Transformational Leadership in Vietnam

verfasst von : Nguyen Thi Thanh Thuy, Nguyen Minh Nha

Erschienen in: Proceedings of the 4th International Conference on Research in Management and Technovation

Verlag: Springer Nature Singapore

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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.

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Vorheriges Kapitel A Systematic Review on Emerging Trends, Future Directions of Forensic Accounting, and Its Contribution to Vietnam
Nächstes Kapitel Components Affecting the Adoption of Activity-Based Costing Method in Mekong Delta’s Enterprises
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Metadaten
Titel
Accounting Information Quality Under the Influence of Transformational Leadership in Vietnam
verfasst von
Nguyen Thi Thanh Thuy
Nguyen Minh Nha
Copyright-Jahr
2024
Verlag
Springer Nature Singapore
Buch
Proceedings of the 4th International Conference on Research in Management and Technovation

Print ISBN: 978-981-9984-71-8

Electronic ISBN: 978-981-9984-72-5

Copyright-Jahr: 2024

DOI
https://doi.org/10.1007/978-981-99-8472-5_21

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