Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations

Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations

Purpose The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact of the financial autonomy on support from leadership. How this impact has affected elements of acco...

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Những tác giả chính: Thoa, Dau Thi Kim, Nhi, Vo Van
Định dạng: Bài viết
Ngôn ngữ:English
Được phát hành: University of Economics Ho Chi Minh City 2023
Truy cập trực tuyến:https://www.emerald.com/insight/content/doi/10.1108/JABES-06-2020-0059/full/html
http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115458
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Thư viện lưu trữ: Thư viện Trường Đại học Đà Lạt
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spelling oai:scholar.dlu.edu.vn:DLU123456789-1154582023-03-08T03:56:15Z Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations Thoa, Dau Thi Kim Nhi, Vo Van Purpose The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact of the financial autonomy on support from leadership. How this impact has affected elements of accounting information systems such as hardware, software, communications technology and chief accountant to support providing the quality of the financial accounting information. Design/methodology/approach The research model is in the SEM form and measurement models are reflective scales so this study applies the PLS-SEM analysis technique on the Smart PLS 3.2.7 software to test the research hypotheses. Analytical data is collected through survey questionnaires with observed variables measured using the typical 7-point Likert scales. The result obtained after cleaning the data includes 164 Vietnamese public organizations with the different levels of the financial autonomy. Findings This research has three primary findings: firstly, FA has a positive direct effect on FAIQ and SL. Secondly, SL influences FAIQ through four mediate variables including AM, HW, SW and CN. Finally, SL also acts as a mediate variable in the relationship of FA and FAIQ. Originality/value This is one of the first empirical studies to examine the role of financial autonomy in leadership support to improve the quality of the accounting information in the public sector in the context of the Vietnamese government is promoting the financial autonomy of public organizations. 2023-03-08T03:56:15Z 2023-03-08T03:56:15Z 2022 Article 2515-964X https://www.emerald.com/insight/content/doi/10.1108/JABES-06-2020-0059/full/html http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115458 10.1108/JABES-06-2020-0059 en Journal of Asian Business and Economic Studies, Volume 29, Issue 1; p. 66-82 application/pdf University of Economics Ho Chi Minh City
institution Thư viện Trường Đại học Đà Lạt
collection Thư viện số
language English
description Purpose The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact of the financial autonomy on support from leadership. How this impact has affected elements of accounting information systems such as hardware, software, communications technology and chief accountant to support providing the quality of the financial accounting information. Design/methodology/approach The research model is in the SEM form and measurement models are reflective scales so this study applies the PLS-SEM analysis technique on the Smart PLS 3.2.7 software to test the research hypotheses. Analytical data is collected through survey questionnaires with observed variables measured using the typical 7-point Likert scales. The result obtained after cleaning the data includes 164 Vietnamese public organizations with the different levels of the financial autonomy. Findings This research has three primary findings: firstly, FA has a positive direct effect on FAIQ and SL. Secondly, SL influences FAIQ through four mediate variables including AM, HW, SW and CN. Finally, SL also acts as a mediate variable in the relationship of FA and FAIQ. Originality/value This is one of the first empirical studies to examine the role of financial autonomy in leadership support to improve the quality of the accounting information in the public sector in the context of the Vietnamese government is promoting the financial autonomy of public organizations.
format Article
author Thoa, Dau Thi Kim
Nhi, Vo Van
spellingShingle Thoa, Dau Thi Kim
Nhi, Vo Van
Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations
author_facet Thoa, Dau Thi Kim
Nhi, Vo Van
author_sort Thoa, Dau Thi Kim
title Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations
title_short Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations
title_full Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations
title_fullStr Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations
title_full_unstemmed Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations
title_sort improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations
publisher University of Economics Ho Chi Minh City
publishDate 2023
url https://www.emerald.com/insight/content/doi/10.1108/JABES-06-2020-0059/full/html
http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115458
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