Author:
QUANG HUY PHAM,KIEN PHUC VU
Abstract
The current research conceptualizes and validates a model concentrating on how policy
initiatives foster the big data management capabilities (BDMC) to achieve sustainability.
Additionally, it also pursues to delve into the mediation mechanism of Global brain
reflective management accounting practices (GBAP) in the linkage between BDMC and
sustainability. Outstandingly, it makes several endeavors to deepen insight on whether the extent of the effect of BDMC on GBAP and the effect of GBAP on sustainability vary
resting on specific degree of innovation human resource management (IHRM). The
statistical data of a convenient and snowball sample of 612 participants was gathered from a structured and close-ended questionnaire survey. In order to bring forth the proposed hypothesized interconnections, the fundamental analytical instrument utilized was structural equation modeling (SEM). Additionally, multi-group SEM analysis was also
applied to corroborate the moderating effects of IHRM. Beyond ameliorating the insight
into how intersection of accounting practices and new technologies could make a huge
contribution to BDMC enhancement to reach the sustainability paradigm, the observations of this research gave rise to the practical implications for the practitioners in organizational management and policy-makers in promulgating rules in relation to digital transformation implementation within small and medium enterprises.
Publisher
Universiti Putra Malaysia
Subject
Strategy and Management,General Economics, Econometrics and Finance,Business and International Management
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