Digitalization in small and medium enterprise: a parsimonious model of digitalization of accounting information for sustainable innovation ecosystem value generation
| Autor: | Quang Huy Pham, Kien Phuc Vu |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | Asia Pacific Journal of Innovation and Entrepreneurship, Vol 16, Iss 1, Pp 2-37 (2022) |
| Druh dokumentu: | article |
| ISSN: | 2398-7812 2071-1395 |
| DOI: | 10.1108/APJIE-02-2022-0013/full/pdf |
| Popis: | 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. |
| Databáze: | Directory of Open Access Journals |
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