Optimization of Accounting information System in Public Sector for Sustainable Risk Management Under Big Data Analytics. Does forensic Accountants' Skill Generate Differences?

Abstract

This article aims to provide a clear picture of how to optimize accounting information systems (AIS) in public sector organizations (PSOs) for sustainable risk management (SRM) under big data analytics (BDA), and offers in-depth understandings concerning the role of forensic accountants’ skills (FAS) on these interconnections. Structural equation modeling (SEM) and multi-group SEM were used to test the hypothesized model based on cross-sectional data collected via a closed-ended questionnaire survey distributed to a convenience and snowball sample of 683 respondents in PSOs. All proffered hypotheses in the theoretical model were supported by strong statistical evidence. The study's findings also generated numerous practical implications for practitioners in organizational management and policymakers in developing strategies and promulgating rules related to digital initiatives adoption, accounting practices, and risk management toward sustainable development within PSOs.