Insight into the impact of digital accounting information system on sustainable innovation ecosystem

Abstract

This study seeks to formulate and validate a model that investigates the correlation between the effectiveness of digital accounting information system (EDAIS) and sustainable innovation ecosystem (SIE). Additionally, it seeks to investigate the mediating role of green servitization (GS) in the relationship between EDAIS and SIE. It seeks to clarify if the relationships among EDAIS, GS, and SIE vary according to the degree of recoverable slack (RS). The statistical data collected from a sample of 883 respondents employed in public sector organizations (PSOs) in Vietnam was examined using a two-step Structural Equation Modeling (SEM) approach. Additionally, the multi-group analysis (MGA) was employed to examine the moderating effect of RS. The results validated a robust and positive connection between EDAIS and SIE. Simultaneously, GS assumed a partially mediating role in this interaction. The obtained findings indicated that RS served a moderating function in shaping the relationships among EDAIS, GS, and SIE. The study's findings and discussion will aid practitioners and policy-makers in improving and methodically formulating strategies to encourage the adoption of sustainable innovation.