Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations
| Autor: | Dau Thi Kim Thoa, Vo Van Nhi |
|---|---|
| Rok vydání: | 2021 |
| Předmět: |
business.industry
media_common.quotation_subject 05 social sciences Public sector Information quality Context (language use) Accounting 0506 political science Likert scale Empirical research 0502 economics and business Accounting information system 050602 political science & public administration Quality (business) Financial accounting business 050203 business & management media_common |
| Zdroj: | Journal of Asian Business and Economic Studies. 29:66-82 |
| ISSN: | 2515-964X |
| DOI: | 10.1108/jabes-06-2020-0059 |
| Popis: | PurposeThe 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/approachThe 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.FindingsThis 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/valueThis 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. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|