Optimization of Accounting Information System in Public Sector for Sustainable Risk Management under the Big Data Analytics. Does the Forensic Accountants’ Skill Generate the Differences?

The 11th Conference on Information Technology and its Applications; Topic: Software Engineering and Information System; pp.260-269.

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Bibliographic Details
Main Authors:	Pham, Quang Huy, Vu, Kien Phuc
Format:	Bài viết
Language:	English
Published:	Da Nang Publishing House 2022
Subjects:	Accounting information system Big Data analytics Forensic Accountants Skill Sustainable Risk Management
Online Access:	http://elib.vku.udn.vn/handle/123456789/2293
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Institutions:	Trường Đại học Công nghệ Thông tin và Truyền thông Việt Hàn - Đại học Đà Nẵng

id	oai:elib.vku.udn.vn:123456789-2293
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spelling	oai:elib.vku.udn.vn:123456789-22932023-09-25T22:26:47Z Optimization of Accounting Information System in Public Sector for Sustainable Risk Management under the Big Data Analytics. Does the Forensic Accountants’ Skill Generate the Differences? Pham, Quang Huy Vu, Kien Phuc Accounting information system Big Data analytics Forensic Accountants Skill Sustainable Risk Management The 11th Conference on Information Technology and its Applications; Topic: Software Engineering and Information System; pp.260-269. The current manuscript sets its sight to allot an intelligible picture of how to optimize of accounting information system(AIS) in public sector organization (PSO) for sustainable risk management (SRM) under the Big Data analytics (BDA), and offers in-depth understandings concerning to the role of forensic accountants’ skill (FAS) on these aforementioned interconnections. The structural equation modeling (SEM) and multi-group SEM were wielded to testify the hypothesized model rested on cross-sectional data formulated by a close-ended question nairesurveydistributedtoconvenienceandsnowball sample of 383 respondents in PSOs. All of the proffered hypotheses in the theorical model were authenticated by the soundly statistical evidences. The observations of the current study also generated the numerous practical implications for the practitioners in organizational management and policy-makers in building up the strategies and promulgating rules inrelation to digital initiatives adoption, accounting practices andrisk management (RM) toward sustainable development within PSOs. 2022-08-15T09:14:42Z 2022-08-15T09:14:42Z 2022-07 Working Paper 978-604-84-6711-1 http://elib.vku.udn.vn/handle/123456789/2293 en application/pdf Da Nang Publishing House
institution	Trường Đại học Công nghệ Thông tin và Truyền thông Việt Hàn - Đại học Đà Nẵng
collection	DSpace
language	English
topic	Accounting information system Big Data analytics Forensic Accountants Skill Sustainable Risk Management
spellingShingle	Accounting information system Big Data analytics Forensic Accountants Skill Sustainable Risk Management Pham, Quang Huy Vu, Kien Phuc Optimization of Accounting Information System in Public Sector for Sustainable Risk Management under the Big Data Analytics. Does the Forensic Accountants’ Skill Generate the Differences?
description	The 11th Conference on Information Technology and its Applications; Topic: Software Engineering and Information System; pp.260-269.
format	Working Paper
author	Pham, Quang Huy Vu, Kien Phuc
author_facet	Pham, Quang Huy Vu, Kien Phuc
author_sort	Pham, Quang Huy
title	Optimization of Accounting Information System in Public Sector for Sustainable Risk Management under the Big Data Analytics. Does the Forensic Accountants’ Skill Generate the Differences?
title_short	Optimization of Accounting Information System in Public Sector for Sustainable Risk Management under the Big Data Analytics. Does the Forensic Accountants’ Skill Generate the Differences?
title_full	Optimization of Accounting Information System in Public Sector for Sustainable Risk Management under the Big Data Analytics. Does the Forensic Accountants’ Skill Generate the Differences?
title_fullStr	Optimization of Accounting Information System in Public Sector for Sustainable Risk Management under the Big Data Analytics. Does the Forensic Accountants’ Skill Generate the Differences?
title_full_unstemmed	Optimization of Accounting Information System in Public Sector for Sustainable Risk Management under the Big Data Analytics. Does the Forensic Accountants’ Skill Generate the Differences?
title_sort	optimization of accounting information system in public sector for sustainable risk management under the big data analytics. does the forensic accountants’ skill generate the differences?
publisher	Da Nang Publishing House
publishDate	2022
url	http://elib.vku.udn.vn/handle/123456789/2293
_version_	1849198397078110208

Optimization of Accounting Information System in Public Sector for Sustainable Risk Management under the Big Data Analytics. Does the Forensic Accountants’ Skill Generate the Differences?

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