Optimization of Accounting Information System in Public Sector for Sustainable Risk Management under the Big Data Analytics. Does the Forensic Accountants’ Skill Generate the Differences?

Abstract

The current manuscript sets its sight to allot an intelligible picture of how to optimize of accounting information system(AIS) in public sector organization (PSO) for sustainable risk management (SRM) under the Big Data analytics (BDA), and offers in-depth understandings concerning to the role of forensic accountants’ skill (FAS) on these aforementioned interconnections. The structural equation modeling (SEM) and multi-group SEM were wielded to testify the hypothesized model rested on cross-sectional data formulated by a close-ended question nairesurveydistributedtoconvenienceandsnowball sample of 383 respondents in PSOs. All of the proffered hypotheses in the theorical model were authenticated by the soundly statistical evidences. The observations of the current study also generated the numerous practical implications for the practitioners in organizational management and policy-makers in building up the strategies and promulgating rules inrelation to digital initiatives adoption, accounting practices andrisk management (RM) toward sustainable development within PSOs.