Digitalization in small and medium enterprise: a parsimonious model of digitalization of accounting information for sustainable innovation ecosystem value generation

IF 3.9 Q2 BUSINESS
Q. Pham, Kien Vu
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引用次数: 3

Abstract

Purpose This study aims to dispense a concrete and coherent picture on the role of digitalization of accounting information (DOAI) among the small and medium-sized enterprises (SMEs) through a statistically reliable and parsimonious paradigm for procuring the impact of DOAI on sustainable innovation ecosystem (SIE) and public value (PV) generation. With this cue, the geographical scope of this tentative manuscript was framed in SMEs of developing countries. Design/methodology/approach A three-pronged methodology was disposed in this research, namely, literature review, expert interviews and self-administered survey. Qualitative data was procured from a series of semi-structured in-depth interviews. The quantitative data was drawn on a self-administered survey in which the closed-ended questionnaires were conveniently circulated to a cross-sectional sample of 583 respondents. The data captured from quantitative approach was processed and analyzed via covariance-based structural equation modeling with AMOS 26.0. Findings The outcomes analysis highlighted that there were significant positive associations between the hypothesized constructs regarding significance and effect size. These interlinks were also partially mediated through the mediation of quality of information on financial reports and SIE. Research limitations/implications This research was bounded by geographical provenance emphasis on one country and relative smallness of the data set procured through anonymous survey-based approach drawn from a convenient sample of digitally savvy respondents working in one sub-sector resulted in the reduction in the robustness and generalizability of the observations. Nevertheless, these above-mentioned limitations could thus offer the starting points for novel avenues creation for the future research. Practical implications The practitioners would definitely have valuable benefits from in-depth insights on the obtained findings. Concretely, as lifting the degree of understandings on the magnitude of long-term cooperation and superior coordination within the SIE would enable practitioners to enlarge their business viewpoints to better cope with the challenges of complicated business settings, facilitating them to co-create PV for all their key stakeholders through giving priority to implementing DOAI. Social implications Society could benefit from this study if policymakers and the influencers of government focus on innovative features and assure the possible environment for innovation deployment through embarking on introducing policies that would facilitate the digitalization as well as stimulate and incentivize establishing the SIE for PV generation. It would be good for both the SMEs and society when SMEs could thrive in community settings as well as this togetherness. Originality/value Unpacking the potential of DOAI has been considered as the promising research avenues that are outlined not only to redress the shortfall in the research stream in relation to the digitalization among SMEs but also provide the right directions for sustainable development among SMEs.
中小企业数字化:可持续创新生态系统价值生成的会计信息数字化简约模型
目的本研究旨在通过一种统计上可靠和简约的范式来获取会计信息数字化对可持续创新生态系统(SIE)和公共价值(PV)产生的影响,从而对会计信息数字化在中小企业中的作用提供一个具体而连贯的画面。根据这一线索,这份暂定手稿的地理范围是在发展中国家的中小企业中确定的。设计/方法论/方法本研究采用文献综述、专家访谈和自我管理调查三种方法。定性数据是从一系列半结构化的深入访谈中获得的。定量数据来自一项自行管理的调查,在该调查中,封闭式问卷方便地分发给583名受访者的横断面样本。通过AMOS 26.0的基于协方差的结构方程建模对定量方法获取的数据进行处理和分析。结果分析强调,在显著性和效应大小方面,假设的结构之间存在显著的正相关。这些相互联系也部分是通过财务报告和SIE信息质量的中介来实现的。研究的局限性/含义这项研究受到地理来源对一个国家的强调以及通过匿名调查方法获得的数据集相对较小的限制,该方法是从一个国家工作的精通数字的受访者的方便样本中提取的子部门导致观察结果的稳健性和可推广性下降。尽管如此,这些上述局限性可以为未来的研究提供新途径的起点。实践意义从业者肯定会从对所获得的发现的深入见解中获得宝贵的好处。具体而言,由于提高对SIE内部长期合作和卓越协调规模的理解程度,将使从业者能够扩大他们的商业视角,更好地应对复杂商业环境的挑战,通过优先实施DOAI,促进他们为所有关键利益相关者共同创造PV。如果政策制定者和政府的影响者关注创新特征,并通过推出有助于数字化的政策来确保创新部署的可能环境,社会可以从这项研究中受益以刺激和激励建立光伏发电SIE。当中小企业能够在社区环境中以及这种团结中蓬勃发展时,这对中小企业和社会都有好处。原创性/价值挖掘DOAI的潜力被认为是有前景的研究途径,这些途径不仅可以弥补中小企业数字化研究流的不足,还可以为中小企业的可持续发展提供正确的方向。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
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发文量
7
审稿时长
24 weeks
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