云会计、员工工作绩效、员工数字技能和运营绩效之间的关联:中介-调节模型

IF 3.5 Q1 BUSINESS, FINANCE
Dao Truc Thi Vo, Malik Abu Afifa, Duong Van Bui, Hien Vo Van, Nha Nguyen
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引用次数: 0

摘要

本文旨在研究新兴国家越南的云会计(CBA)、员工工作绩效(EJP)和运营绩效(OPP)之间的关系。其中,作者将 EJP 作为研究模型中的中介变量进行了研究。此外,作者还将员工数字技能(EDS)因素分别作为 CBA-EJP 关系和 CBA-OPP 关系的调节变量进行了研究。本研究使用电子邮件调查获取数据。调查对象为 1200 名越南企业的首席财务官。研究结果通过偏最小二乘法结构方程模型,结果表明 CBA 对 EJP 和 OPP 有有利影响。此外,EJP 对 CBA 和 OPP 之间的联系起着有利的中介作用,而 EDS 分别在 CBA-EJP 关系和 CBA-OPP 关系中起着重要的调节作用。因此,企业管理者应将人为因素的表现作为改进现代应用行为的重要环节,使其更加有力,从而提高企业的 OPP。实质上,企业管理者应重点关注企业发展战略的运用,这将分别增强 CBA-EJP 关系和 CBA-OPP 关系。此外,研究还认识到在发展中经济体背景下,企业发展战略作为调节变量的有效性。最后,这项工作被认为是较早在新兴经济体,特别是越南,将上述所有因素整合到一个单一模型中的实证研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Nexus among cloud-based accounting, employee job performance, employee digital skills and operational performance: a mediating–moderating model

Purpose

This paper aims to examine the nexus among cloud-based accounting (CBA), employee job performance (EJP) and operational performance (OPP) in the circumstances of Vietnam, an emerging nation. In which the authors examine EJP as a mediator variable inside the research model. Furthermore, the employee digital skills (EDS) factor is examined as a moderating variable for the CBA-EJP nexus and the CBA-OPP nexus, respectively.

Design/methodology/approach

The study’s sample was acquired through extensive screening methods. This study used email surveys to acquire data. The survey was sent to 1,200 chief financial officers of Vietnamese firms. For analysis, the ending pattern of 401 e-surveys was used.

Findings

By using partial least squares structural equation modeling, the results imply that the CBA has a favorable effect on EJP and OPP. Furthermore, EJP favorably mediates the linkage between CBA and OPP, whereas EDS play a significant moderator role in the CBA-EJP nexus and CBA-OPP nexus, respectively.

Practical implications

This study highlights the crucial role of human factors (i.e. EDS and EJP) for the internal modern applying behaviors (i.e. CBA) and firm value (i.e. OPP) of firms in emerging markets. Therefore, managers should scrutinize the performance of human factors in an essential interval to improve modern applied behaviors and make them more powerful, thus improving the OPP of their firms. Substantially, firm managers should focus on employing the EDS, which enhances the CBA-EJP nexus and the CBA-OPP nexus, respectively.

Originality/value

This study enlarges the OPP documentation by detailing the beneficial effects of human factors as well as the CBA. Furthermore, the study recognizes the effectiveness of EDS as a moderator variable in the context of developing economies. Finally, this work has been regarded as earlier empirical research that integrates all of the aforementioned components into a single model in emerging economies, particularly Vietnam.

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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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