Managing big data and blockchain for enterprise internationalization process: Mediating role of dynamic accounting system capability
This study develops and confirms a model that examines the relationship between Big Data Analytics Capabilities (BDAC), Blockchain Technology (BT), and Internationalization Process (IP). It also requires various efforts to explore how Dynamic Accounting Information System Capability (DAISC) mediates...
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2024-03-01
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| Series: | Management şi Marketing |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/mmcks-2024-0007 |
| _version_ | 1797229570896691200 |
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| author | Pham Huy Quang Vu Phuc Kien |
| author_facet | Pham Huy Quang Vu Phuc Kien |
| author_sort | Pham Huy Quang |
| collection | DOAJ |
| description | This study develops and confirms a model that examines the relationship between Big Data Analytics Capabilities (BDAC), Blockchain Technology (BT), and Internationalization Process (IP). It also requires various efforts to explore how Dynamic Accounting Information System Capability (DAISC) mediates the interconnections between BDAC, BT, and IP. This study focuses on small and medium enterprises (SMEs) in Vietnam, which are widely recognized as crucial to the Vietnamese economy. The current research utilized the hypothetico-deductive method. The proposed model's hypothesized linkages were based on a comprehensive evaluation of relevant literature and investigations. The statistics database was created using a paper-and-pencil survey distributed to 612 accountants in SMEs in southern Vietnam utilizing the convenient and snowball sampling technique. A covariance-based structural equation modelling approach was used to assess the measurement and structural models in this research due to its ability to offer a strong foundation for analyzing intricate linkages within a research framework. The outcome confirmed the significant and positive relationships between BDAC, BT, and IP. Concurrently, these relationships were partially influenced by DAISC. The practitioners would greatly benefit from detailed insights on the findings, as they would provide guidance on how to identify and take advantage of the growth opportunities afforded by digital technology. Moreover, the observations could provide policymakers with new insights on necessary policy measures to support the application of digital technologies and encourage the implementation of a dynamic accounting information system, which could result in significant benefits in the future. |
| first_indexed | 2024-04-24T15:14:42Z |
| format | Article |
| id | doaj.art-3e101ee9a8ca461689271cb33f05a3a2 |
| institution | Directory Open Access Journal |
| issn | 2069-8887 |
| language | English |
| last_indexed | 2024-04-24T15:14:42Z |
| publishDate | 2024-03-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Management şi Marketing |
| spelling | doaj.art-3e101ee9a8ca461689271cb33f05a3a22024-04-02T09:29:31ZengSciendoManagement şi Marketing2069-88872024-03-0119111315710.2478/mmcks-2024-0007Managing big data and blockchain for enterprise internationalization process: Mediating role of dynamic accounting system capabilityPham Huy Quang0Vu Phuc Kien1University of Economics, Ho Chi Minh City, VietnamUniversity of Economics, Ho Chi Minh City, VietnamThis study develops and confirms a model that examines the relationship between Big Data Analytics Capabilities (BDAC), Blockchain Technology (BT), and Internationalization Process (IP). It also requires various efforts to explore how Dynamic Accounting Information System Capability (DAISC) mediates the interconnections between BDAC, BT, and IP. This study focuses on small and medium enterprises (SMEs) in Vietnam, which are widely recognized as crucial to the Vietnamese economy. The current research utilized the hypothetico-deductive method. The proposed model's hypothesized linkages were based on a comprehensive evaluation of relevant literature and investigations. The statistics database was created using a paper-and-pencil survey distributed to 612 accountants in SMEs in southern Vietnam utilizing the convenient and snowball sampling technique. A covariance-based structural equation modelling approach was used to assess the measurement and structural models in this research due to its ability to offer a strong foundation for analyzing intricate linkages within a research framework. The outcome confirmed the significant and positive relationships between BDAC, BT, and IP. Concurrently, these relationships were partially influenced by DAISC. The practitioners would greatly benefit from detailed insights on the findings, as they would provide guidance on how to identify and take advantage of the growth opportunities afforded by digital technology. Moreover, the observations could provide policymakers with new insights on necessary policy measures to support the application of digital technologies and encourage the implementation of a dynamic accounting information system, which could result in significant benefits in the future.https://doi.org/10.2478/mmcks-2024-0007dynamic accounting information systembig data analyticsinternationalizationsmall and medium enterprises. |
| spellingShingle | Pham Huy Quang Vu Phuc Kien Managing big data and blockchain for enterprise internationalization process: Mediating role of dynamic accounting system capability Management şi Marketing dynamic accounting information system big data analytics internationalization small and medium enterprises. |
| title | Managing big data and blockchain for enterprise internationalization process: Mediating role of dynamic accounting system capability |
| title_full | Managing big data and blockchain for enterprise internationalization process: Mediating role of dynamic accounting system capability |
| title_fullStr | Managing big data and blockchain for enterprise internationalization process: Mediating role of dynamic accounting system capability |
| title_full_unstemmed | Managing big data and blockchain for enterprise internationalization process: Mediating role of dynamic accounting system capability |
| title_short | Managing big data and blockchain for enterprise internationalization process: Mediating role of dynamic accounting system capability |
| title_sort | managing big data and blockchain for enterprise internationalization process mediating role of dynamic accounting system capability |
| topic | dynamic accounting information system big data analytics internationalization small and medium enterprises. |
| url | https://doi.org/10.2478/mmcks-2024-0007 |
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