Affiliation:
1. University of Economics, Ho Chi Minh City, Vietnam
Abstract
This research aims at exploring the interconnection between smart green balanced scorecard system (SGBSC) and digital environment, society, and governance performance (DESGP). Alternatively, it investigates how the effectiveness of sustainability accounting information system (ESAIS) induces a mediating impact on SGBSC and DESGP. The empirical portion of this study is based on statistical information gathered from a survey given to a cross-sectional sample of 883 SMEs in developing country. The findings from the structural equation modeling approach demonstrate that greater SGBSC implementation can result in higher DESGP. This interconnection is also partially mediated by ESAIS concurrently. The observations may provide practitioners and policymakers with fresher perspectives to develop focused strategies for SGBSC application and sustainability accounting information system implementation, which can ultimately result in beneficial outcomes in DESG establishment and operationalization.