Optimization of Accounting information System in Public Sector for Sustainable Risk Management Under Big Data Analytics. Does forensic Accountants’ Skill Generate Differences?
This article sets its sight to allot an intelligible picture of how to optimize accounting information system (AIS) in public sector organization (PSO) for sustainable risk management (SRM) under the big data analytics (BDA) and offers in-depth understandings concerning to the role of forensic accou...
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| Format: | Article |
| Language: | English |
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Sciendo
2024-06-01
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| Series: | Foundations of Management |
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| Online Access: | https://doi.org/10.2478/fman-2024-0005 |
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| author | HUY Pham Quang PHUC Vu Kien |
| author_facet | HUY Pham Quang PHUC Vu Kien |
| author_sort | HUY Pham Quang |
| collection | DOAJ |
| description | This article sets its sight to allot an intelligible picture of how to optimize accounting information system (AIS) in public sector organization (PSO) for sustainable risk management (SRM) under the big data analytics (BDA) and offers in-depth understandings concerning to the role of forensic accountants’ skill (FAS) on these aforementioned interconnections. The structural equation modeling (SEM) and multi-group SEM were wielded to testify the hypothesized model rested on cross-sectional data formulated by a closed-ended questionnaire survey distributed to convenience and snowball sample of 683 respondents in PSOs. All the proffered hypotheses in the theoretical model were authenticated by the soundly statistical evidences. The observations of the current study also generated the numerous practical implications for the practitioners in organizational management and policymakers in building up the strategies and promulgating rules in relation to digital initiatives adoption, accounting practices and risk management toward sustainable development within PSOs. |
| format | Article |
| id | doaj-art-4499328179f8452dac1adf1fada3d273 |
| institution | Kabale University |
| issn | 2300-5661 |
| language | English |
| publishDate | 2024-06-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Foundations of Management |
| spelling | doaj-art-4499328179f8452dac1adf1fada3d2732025-02-02T15:48:06ZengSciendoFoundations of Management2300-56612024-06-01161678210.2478/fman-2024-0005Optimization of Accounting information System in Public Sector for Sustainable Risk Management Under Big Data Analytics. Does forensic Accountants’ Skill Generate Differences?HUY Pham Quang0PHUC Vu Kien1University of Economics Ho Chi Minh City (UEH), School of Accounting, Chi Minh City, VIETNAMUniversity of Economics Ho Chi Minh City (UEH), School of Accounting, Vinh Long Campus, Vinh Long, VIETNAMThis article sets its sight to allot an intelligible picture of how to optimize accounting information system (AIS) in public sector organization (PSO) for sustainable risk management (SRM) under the big data analytics (BDA) and offers in-depth understandings concerning to the role of forensic accountants’ skill (FAS) on these aforementioned interconnections. The structural equation modeling (SEM) and multi-group SEM were wielded to testify the hypothesized model rested on cross-sectional data formulated by a closed-ended questionnaire survey distributed to convenience and snowball sample of 683 respondents in PSOs. All the proffered hypotheses in the theoretical model were authenticated by the soundly statistical evidences. The observations of the current study also generated the numerous practical implications for the practitioners in organizational management and policymakers in building up the strategies and promulgating rules in relation to digital initiatives adoption, accounting practices and risk management toward sustainable development within PSOs.https://doi.org/10.2478/fman-2024-0005accounting information systembig data analyticsforensic accountantsskillsustainable risk managementpublic sectorh83g32 |
| spellingShingle | HUY Pham Quang PHUC Vu Kien Optimization of Accounting information System in Public Sector for Sustainable Risk Management Under Big Data Analytics. Does forensic Accountants’ Skill Generate Differences? Foundations of Management accounting information system big data analytics forensic accountants skill sustainable risk management public sector h83 g32 |
| title | Optimization of Accounting information System in Public Sector for Sustainable Risk Management Under Big Data Analytics. Does forensic Accountants’ Skill Generate Differences? |
| title_full | Optimization of Accounting information System in Public Sector for Sustainable Risk Management Under Big Data Analytics. Does forensic Accountants’ Skill Generate Differences? |
| title_fullStr | Optimization of Accounting information System in Public Sector for Sustainable Risk Management Under Big Data Analytics. Does forensic Accountants’ Skill Generate Differences? |
| title_full_unstemmed | Optimization of Accounting information System in Public Sector for Sustainable Risk Management Under Big Data Analytics. Does forensic Accountants’ Skill Generate Differences? |
| title_short | Optimization of Accounting information System in Public Sector for Sustainable Risk Management Under Big Data Analytics. Does forensic Accountants’ Skill Generate Differences? |
| title_sort | optimization of accounting information system in public sector for sustainable risk management under big data analytics does forensic accountants skill generate differences |
| topic | accounting information system big data analytics forensic accountants skill sustainable risk management public sector h83 g32 |
| url | https://doi.org/10.2478/fman-2024-0005 |
| work_keys_str_mv | AT huyphamquang optimizationofaccountinginformationsysteminpublicsectorforsustainableriskmanagementunderbigdataanalyticsdoesforensicaccountantsskillgeneratedifferences AT phucvukien optimizationofaccountinginformationsysteminpublicsectorforsustainableriskmanagementunderbigdataanalyticsdoesforensicaccountantsskillgeneratedifferences |