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Optimization of Accounting information System in Public Sector for Sustainable Risk Management Under Big Data Analytics. Does forensic Accountants’ Skill Generate Differences?

Pham Quang HUY
Pham Quang HUY
 oraz 
Vu Kien PHUC
Vu Kien PHUC
   | 03 cze 2024
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Data publikacji: 03 cze 2024
Zakres stron: 67 - 82
DOI: https://doi.org/10.2478/fman-2024-0005
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© 2024 Pham Quang HUY et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Figure 1.

The theoretical model. (Source: Authors’ own research)
The theoretical model. (Source: Authors’ own research)

Research findings on the moderating role of Forensic accountants’ skill (Source: Authors’ own research)

Causal relationship Low FAS (n=302) High FAS (n=381) Difference between parameters (high FAS–low FAS) Hypothesis testing results
Standardized P Standardized P Standardized P -
BDA ➔ AIS 0.151 0.517 0.422 0.000 0.271 0.517 H3A was buttressed
AIS ➔ SRM 0.297 0.000 0.750 0.000 0.453 0.000 H3B was buttressed

Exploratoryd Factor Analysis – Measures of Adequacy. (Source: Authors’ own research)

Criteria Cut-off values Results Inference
Kaiser–Meyer–Olkin Marvelous >0.9, Unacceptable < 0.5 0.767 Acceptable
Bartlett’s Test of Sphericity < 0.05 0.000 (chi-square = 9615.156; df = 666) Acceptable
Total variance explained >50% 58.538% Acceptable

Result of measurement and structural model assessment (Source: Authors’ own research)

The goodness-of-fit measures Chi-square/df GFI CFI TLI RMSEA
Recommended threshold ≤2 ≥0.9 ≥0.9 ≥0.9 < 0.05
Measurement model 1.348 0.943 0.979 0.975 0.023
Structural model 1.530 0.939 0.970 0.968 0.028

Measurement Model Assessment (Source: Authors’ own research)

Construct Item Acronyms Factor Loadings Ranges AVE Cronbach’s Alpha Composite Reliability Inference
Big data analytics BDA - - - - -
BDA Management Capability MC 0.661–0.912 0.581 0.798 0.805 Retained
BDA Technology Capability TEC 0.655–0.919 0.637 0.829 0.839 Retained
BDA Talent Capability TC 0.639–0.782 0.508 0.749 0.755 Retained
Accounting information system AIS - - - - -
Data input system organization DIS 0.582–0.916 0.605 0.813 0.820 Retained
Data processing system organization DPS 0.690–0.841 0.594 0.811 0.814 Retained
Data storage system organization DSS 0.765–0.936 0.684 0.863 0.866 Retained
Financial statement system organization FSS 0.695–0.913 0.638 0.834 0.840 Retained
Sustainable risk management SRM - - - - -
Sustainability Assessment SA 0.696–0.739 0.530 0.769 0.772 Retained
Sustainability Risk Identification SRI 0.631–0.787 0.548 0.781 0.784 Retained
Sustainability Risk Analysis and Evaluation SRAE 0.664–0.862 0.630 0.830 0.835 Retained
Sustainability Risk Treatment and Communication SRTC 0.690–0.827 0.577 0.801 0.803 Retained
Forensic accountants’ skill FAS 0.597–0.700 0.500 0.724 0.725 Retained

Results summary of discriminant validity (Source: Authors’ own research)

- DSS FSS TEC SRAE DPS MC SRTC DIS SRI FAS SA TC
DSS 1 - - - - - - - - - - -
FSS 0.235 1 - - - - - - - - - -
TEC 0.112 0.114 1 - - - - - - - - -
SRAE -0.015 0.161 0.007 1 - - - - - - - -
DPS 0.171 0.212 0.025 0.157 1 - - - - - - -
MC 0.029 0.095 0.291 0.048 0.096 1 - - - - - -
SRTC 0.159 0.157 0.136 0.102 0.033 0.071 1 - - - - -
DIS 0.301 0.364 0.067 0.143 0.437 0.264 0.090 1 - - - -
SRI 0.163 0.137 0.108 0.199 0.083 0.162 0.281 0.096 1 - - -
FAS -0.033 -0.041 -0.056 0.088 -0.029 0.018 0.085 -0.020 0.002 1 - -
SA 0.133 0.224 0.027 0.373 0.295 0.133 0.365 0.373 0.333 -0.003 1 -
TC 0.068 0.035 0.129 0.017 0.031 0.258 0.076 0.041 0.091 -0.038 0.080 1

Structural coefficients (β) of the hypothesized model (Source: Authors’ own research)

Hypothesis No. Hypothesized path Standardized S.E. C.R. P Inference
H1 BDA ➔ AIS 0.329 0.092 3.318 0.000 Buttressed
H2 AIS ➔ SRM 0.515 0.053 7.230 0.000 Buttressed
eISSN:
2300-5661
Język:
Angielski
Częstotliwość wydawania:
Volume Open
Dziedziny czasopisma:
Computer Sciences, Business Computing, Business and Economics, Business Management, Management Accounting, Financial Controlling, Cost Calculation, Investment
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