IDEAS home Printed from https://ideas.repec.org/a/ids/ijpqma/v47y2026i3p379-407.html

Nexus among blockchain technology, digital transformation and digital accounting practices: moderating effect of information technology governance

Author

Listed:
  • Malik Abu Afifa
  • Nha Minh Nguyen

Abstract

This research intends to assess the effect of blockchain technology (BCT) on digital accounting practices (DAP), mediated by digital transformation (DT), in Vietnam, a developing country, in the post-COVID-19 context. In addition, information technology governance (ITG) was regarded as a moderator for the aforementioned nexuses. An email survey was used to collect the data. 1,000 emails containing the survey were sent to the chief executive officers (CEOs) of publicly listed Vietnamese manufacturing companies using a convenient sampling method. A total of 340 responses were examined using partial least squares structural equation modelling to investigate the research hypotheses. Our findings show that BCT and DT have a favourable impact on DAP in Vietnamese manufacturing companies. Furthermore, DT plays a significant role in mediating the relationship between BCT and DAP. Additionally, ITG significantly moderates the BCT-DT and BCT-DAP nexuses, respectively.

Suggested Citation

  • Malik Abu Afifa & Nha Minh Nguyen, 2026. "Nexus among blockchain technology, digital transformation and digital accounting practices: moderating effect of information technology governance," International Journal of Productivity and Quality Management, Inderscience Enterprises Ltd, vol. 47(3), pages 379-407.
    • Handle: RePEc:ids:ijpqma:v:47:y:2026:i:3:p:379-407
    as

    Download full text from publisher

    File URL: https://www.inderscience.com/link.php?id=152588
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijpqma:v:47:y:2026:i:3:p:379-407. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=177 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.