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Accounting Information Quality Under the Influence of Transformational Leadership in Vietnam

In: Proceedings of the 4th International Conference on Research in Management and Technovation

Author

Listed:
  • Nguyen Thi Thanh Thuy

    (Tra Vinh University)

  • Nguyen Minh Nha

    (Tien Giang University)

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.

Suggested Citation

  • Nguyen Thi Thanh Thuy & Nguyen Minh Nha, 2024. "Accounting Information Quality Under the Influence of Transformational Leadership in Vietnam," Springer Books, in: Thi Hong Nga Nguyen & Darrell Norman Burrell & Vijender Kumar Solanki & Ngoc Anh Mai (ed.), Proceedings of the 4th International Conference on Research in Management and Technovation, pages 219-229, Springer.
    • Handle: RePEc:spr:sprchp:978-981-99-8472-5_21
    DOI: 10.1007/978-981-99-8472-5_21
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