<abstract xmlns="http://www.w3.org/1999/xhtml">
<p>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.</p>
</abstract>

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.

Managing big data and blockchain for enterprise internationalization process: Mediating role of dynamic accounting system capability

Management & Marketing

This work is licensed under the Creative Commons Attribution 4.0 International License.

This study develops and confirms a model that examines the relationship between Big Data Analytics Capabilities (BDAC), Blockchain Technology (BT), and...

Managing big data and blockchain for enterprise internationalization process: Mediating role of dynamic accounting system capability

Published Online: Mar 29, 2024

Page range: 113 - 157

DOI: https://doi.org/10.2478/mmcks-2024-0007

Keywords
dynamic accounting information system, big data analytics, internationalization, Small and Medium Enterprises.

© 2024 Huy Quang Pham et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Managing big data and blockchain for enterprise internationalization process: Mediating role of dynamic accounting system capability

Published Online: Mar 29, 2024

Page range: 113 - 157

DOI: https://doi.org/10.2478/mmcks-2024-0007

Keywordsdynamic accounting information system, big data analytics, internationalization, Small and Medium Enterprises.

© 2024 Huy Quang Pham et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
dynamic accounting information system, big data analytics, internationalization, Small and Medium Enterprises.