Affiliation:
1. Department of Accounting, Faculty of Business, Al-Zaytoonah University of Jordan, Amman, Jordan
2. School of Accounting, College of Business, University of Economics Ho Chi Minh City, Ho Chi Minh City, Vietnam
Abstract
This study examines the link among blockchain technology (BCT), digital accounting practices (DAPs) and sustainable performance (SUP) in the conditions of Vietnam as a developing market. We consider DAPs to be a mediator variable. Furthermore, transformational leadership (TRL) is considered the moderating variable for all nexuses in the research model. Data have been gathered by the survey technique via email with LinkedIn user profiles. 2,000 emails comprising the survey have been dispatched to LinkedIn users of Vietnamese manufacturing firms. The final data set comprised 547 responses. By utilizing partial least squares structural equation modelling, the authors indicate that BCT favourably affects DAPs as well as SUP. Moreover, DAPs favourably mediate the link between BCT and SUP, while TRL demonstrates a significant moderator role in the links among them. As a conclusion, using the perspectives of information processing theory and resource-based view theory, this study adds to the SUP literature by demonstrating the impacts of BCT and DAPs in the context of TRL. Furthermore, this study has been handled as a pioneering investigation that combines DAPs and SUP in the same model in a developing market, specifically Vietnam.