Cuong Bui Manh

Type of the article: Research Article

Abstract
This study examines the relationships among digital accounting implementation, financial reporting quality, usefulness of accounting information, top management support, and perceived operational performance in commercial banks. Data were collected from 562 accountants and managers working at 27 commercial banks in Vietnam, an emerging Asian economy. The study evaluated the proposed model using a two-stage Partial Least Squares Structural Equation Modeling approach. The findings indicate that digital accounting implementation is positively associated with perceived operational performance. In addition, digital accounting implementation is indirectly associated with perceived operational performance through statistically significant indirect paths involving financial reporting quality and usefulness of accounting information. Financial reporting quality is also positively associated with the usefulness of accounting information. Furthermore, the positive associations between digital accounting implementation and both financial reporting quality and usefulness of accounting information were stronger at higher levels of perceived top management support, whereas the interaction between digital accounting implementation and perceived operational performance was not statistically significant. Collectively, the findings suggest that perceptions of digital accounting implementation are closely related to perceptions of information quality, information usefulness, managerial support, and perceived operational performance. This study contributes empirical evidence on the interrelationships among these perceived organizational constructs in the context of banking digital transformation in an emerging economy.