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Bài viết Tạp chí Nghiên cứu Tài chính Kế toán từ năm 2026

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Duyệt Bài viết Tạp chí Nghiên cứu Tài chính Kế toán từ năm 2026 theo Chủ đề "accountability"

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    Ấn phẩm
    How can internal control systems mediate the relationship between digital transformation and accountability? The moderating role of innovative leadership
    (Học viện Tài chính, 2026) Tu Thanh Hoai PhD.; Bui Quang Hung Assoc. Prof. PhD.
    Grounded on the COSO framework and stewardship theory, this study proposes and examines a moderated mediation model that elucidates how digital transformation enhances accountability through the mediating role of internal control systems. Additionally, the study examines the moderating effect of innovative leadership on the relationship between digital transformation and internal control systems within the context of Vietnamese public sector organizations. Using partial least squares structural equation modeling (PLS-SEM), the research assesses the validity of the proposed model and hypotheses based on survey data collected from 91 public sector organizations in Vietnam. The findings are expected to enrich the limited body of intersectional literature on the positive impact of digital transformation on internal control systems and, in turn, the enhancement of accountability in the public sector. Moreover, the study confirms that the beneficial effect of digital transformation on internal control systems is amplified under the moderating influence of innovative leadership.