Digital Accounting, Financial Reporting Quality and Digital Transformation: Evidence from Thai Listed Firms

• 발행기관: 한국유통과학회
• 저자명: Kornchai PHORNLAPHATRACHAKORN Khajit NA KALASINDHU
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.8, 409~419쪽, 전체 11쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.08.30

영문 초록

The study examines the effects of digital accounting on financial reporting quality, accounting information usefulness, and strategic decision effectiveness of listed firms in Thailand through digital transformation as the moderating variable. A total of 313 listed firms in Thailand were selected as the sample for the study. Structural equation model and multiple regression analysis are applied to test the research relationships. The results of the study show that digital accounting has a significant effect on financial reporting quality, accounting information usefulness, and strategic decision effectiveness. Financial reporting quality significantly affects both accounting information usefulness and strategic decision effectiveness while accounting information usefulness has a significant effect on strategic decision effectiveness. Both financial reporting quality and accounting information usefulness mediate the digital accounting-strategic decision effectiveness relationship. In addition, digital transformation moderates the digital accounting-financial reporting quality relationship and the digital accounting-accounting information usefulness relationship, but it does not moderate other relationships. Accordingly, digital accounting plays a significant role in determining and explaining firms’ goal achievement. Executives are suggested to learn, invest and utilize the digital accounting system in the organization to ensure goal achievement and enhance organizational sustainability.

목차

1. Introduction

2. Literature Review and Hypotheses Development

3. Research Methods

4. Results and Discussion

5. Contributions and Directions for Future Research

6. Conclusion

키워드

Digital Accounting Financial Reporting Quality Accounting Information Usefulness Digital Transformation Strategic Decision Effectiveness