Please use this identifier to cite or link to this item: https://elib.vku.udn.vn/handle/123456789/2293
Title: 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?
Authors: Pham, Quang Huy
Vu, Kien Phuc
Keywords: Accounting information system
Big Data analytics
Forensic Accountants
Skill
Sustainable Risk Management
Issue Date: Jul-2022
Publisher: Da Nang Publishing House
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.
Description: The 11th Conference on Information Technology and its Applications; Topic: Software Engineering and Information System; pp.260-269.
URI: http://elib.vku.udn.vn/handle/123456789/2293
ISSN: 978-604-84-6711-1
Appears in Collections:CITA 2022

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