Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations
Purpose – The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact of the financial autonomy on support from leadership. How this impact has affected elements of accounting infor...
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2022-02-01
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| Series: | Journal of Asian Business and Economic Studies |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/JABES-06-2020-0059/full/pdf?title=improving-the-quality-of-the-financial-accounting-information-through-strengthening-of-the-financial-autonomy-at-public-organizations |
| _version_ | 1811268323441115136 |
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| author | Dau Thi Kim Thoa Vo Van Nhi |
| author_facet | Dau Thi Kim Thoa Vo Van Nhi |
| author_sort | Dau Thi Kim Thoa |
| collection | DOAJ |
| description | Purpose – The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact of the financial autonomy on support from leadership. How this impact has affected elements of accounting information systems such as hardware, software, communications technology and chief accountant to support providing the quality of the financial accounting information. Design/methodology/approach – The research model is in the SEM form and measurement models are reflective scales so this study applies the PLS-SEM analysis technique on the Smart PLS 3.2.7 software to test the research hypotheses. Analytical data is collected through survey questionnaires with observed variables measured using the typical 7-point Likert scales. The result obtained after cleaning the data includes 164 Vietnamese public organizations with the different levels of the financial autonomy. Findings – This research has three primary findings: firstly, FA has a positive direct effect on FAIQ and SL. Secondly, SL influences FAIQ through four mediate variables including AM, HW, SW and CN. Finally, SL also acts as a mediate variable in the relationship of FA and FAIQ. Originality/value – This is one of the first empirical studies to examine the role of financial autonomy in leadership support to improve the quality of the accounting information in the public sector in the context of the Vietnamese government is promoting the financial autonomy of public organizations. |
| first_indexed | 2024-04-12T21:20:48Z |
| format | Article |
| id | doaj.art-d7931055f18a4cc79286e267e7e1bb07 |
| institution | Directory Open Access Journal |
| issn | 2515-964X |
| language | English |
| last_indexed | 2024-04-12T21:20:48Z |
| publishDate | 2022-02-01 |
| publisher | Emerald Publishing |
| record_format | Article |
| series | Journal of Asian Business and Economic Studies |
| spelling | doaj.art-d7931055f18a4cc79286e267e7e1bb072022-12-22T03:16:19ZengEmerald PublishingJournal of Asian Business and Economic Studies2515-964X2022-02-01291668210.1108/JABES-06-2020-0059664504Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizationsDau Thi Kim Thoa0Vo Van Nhi1School of Accounting, University of Economics Ho Chi Minh City, Ho Chi Minh City, VietnamSchool of Accounting, University of Economics Ho Chi Minh City, Ho Chi Minh City, VietnamPurpose – The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact of the financial autonomy on support from leadership. How this impact has affected elements of accounting information systems such as hardware, software, communications technology and chief accountant to support providing the quality of the financial accounting information. Design/methodology/approach – The research model is in the SEM form and measurement models are reflective scales so this study applies the PLS-SEM analysis technique on the Smart PLS 3.2.7 software to test the research hypotheses. Analytical data is collected through survey questionnaires with observed variables measured using the typical 7-point Likert scales. The result obtained after cleaning the data includes 164 Vietnamese public organizations with the different levels of the financial autonomy. Findings – This research has three primary findings: firstly, FA has a positive direct effect on FAIQ and SL. Secondly, SL influences FAIQ through four mediate variables including AM, HW, SW and CN. Finally, SL also acts as a mediate variable in the relationship of FA and FAIQ. Originality/value – This is one of the first empirical studies to examine the role of financial autonomy in leadership support to improve the quality of the accounting information in the public sector in the context of the Vietnamese government is promoting the financial autonomy of public organizations.https://www.emerald.com/insight/content/doi/10.1108/JABES-06-2020-0059/full/pdf?title=improving-the-quality-of-the-financial-accounting-information-through-strengthening-of-the-financial-autonomy-at-public-organizationsqualityfinancial accounting informationpublic sector accountingsupport from leadershipfinancial autonomyg30m40m41 |
| spellingShingle | Dau Thi Kim Thoa Vo Van Nhi Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations Journal of Asian Business and Economic Studies quality financial accounting information public sector accounting support from leadership financial autonomy g30 m40 m41 |
| title | Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations |
| title_full | Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations |
| title_fullStr | Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations |
| title_full_unstemmed | Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations |
| title_short | Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations |
| title_sort | improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations |
| topic | quality financial accounting information public sector accounting support from leadership financial autonomy g30 m40 m41 |
| url | https://www.emerald.com/insight/content/doi/10.1108/JABES-06-2020-0059/full/pdf?title=improving-the-quality-of-the-financial-accounting-information-through-strengthening-of-the-financial-autonomy-at-public-organizations |
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