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Accounting Information Quality Under the Influence of Transformational Leadership in Vietnam

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Proceedings of the 4th International Conference on Research in Management and Technovation (ICRMAT 2023)

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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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Author information

Authors and Affiliations

  1. Tra Vinh University, Tra Vinh City, Vietnam

    Nguyen Thi Thanh Thuy

  2. Tien Giang University, My Tho City, Vietnam

    Nguyen Minh Nha

Authors
  1. Nguyen Thi Thanh Thuy
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  2. Nguyen Minh Nha
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Corresponding author

Correspondence to Nguyen Thi Thanh Thuy .

Editor information

Editors and Affiliations

  1. Centre for Post-Graduate Studies, Hanoi University of Industry, Hanoi, Vietnam

    Thi Hong Nga Nguyen

  2. Gillings School of Global Public Health, University of North Carolina at Chapel, Chapel HIll, NC, USA

    Darrell Norman Burrell

  3. Department of Computer Science and Engineering, CMR Institute of Technology, Hyderabad, Telangana, India

    Vijender Kumar Solanki

  4. Accounting and Auditing Faculty, Academy of Finance, Hanoi, Vietnam

    Ngoc Anh Mai

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Thuy, N.T.T., Nha, N.M. (2024). Accounting Information Quality Under the Influence of Transformational Leadership in Vietnam. In: Nguyen, T.H.N., Burrell, D.N., Solanki, V.K., Mai, N.A. (eds) Proceedings of the 4th International Conference on Research in Management and Technovation. ICRMAT 2023. Springer, Singapore. https://doi.org/10.1007/978-981-99-8472-5_21

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