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Blockchain technology and sustainable performance: moderated-mediating model with management accounting system and digital transformation.

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Title: Blockchain technology and sustainable performance: moderated-mediating model with management accounting system and digital transformation.
Authors: Nguyen, Nha Minh1 (AUTHOR), Abu Afifa, Malik2 (AUTHOR) M.abuafifa@zuj.edu.jo, Van Bui, Duong1 (AUTHOR)
Source: Environment, Development & Sustainability. Mar2025, Vol. 27 Issue 3, p7255-7277. 23p.
Subject Terms: *Digital transformation, *Managerial accounting, *Blockchains, *Structural equation modeling, *Performance technology
Geographic Terms: Vietnam
Abstract: This study scrutinizes the effect of blockchain technology on sustainable performance in the circumstances of Vietnam, a developing country. In which, we consider management accounting system as a mediating factor. Additionally, digital transformation is employed as the moderating variable for links in the research model. It provides empirical evidence about this context from manufacturing businesses in Vietnam. Our paper has been carried out utilizing a quantitative technique. Our population is already represented by manufacturing companies in Vietnam. Survey questionnaires were distributed to potential participants via their email. After removing missing answers and outliers, our final sample consisted of 568 observations. By employing the partial least squares structural equation modeling, our findings explicate that blockchain technology has a substantial favorable impact on sustainable performance, and management accounting system positively mediates this effect. Moreover, digital transformation acts as favorable moderator role on the link between blockchain technology and management accounting system, and the link between management accounting system and sustainable performance, respectively. Therefore, this paper has been conducted to complement experiential verification on sustainable performance in the early digital circumstances in developing market, particularly Vietnam. Accordingly, this is a pioneering study in this area that integrates all the above factors in the same experimental model. This contributes to supporting a scientific perspective for policy formulation to both digitize and internationalize the Vietnamese economy. [ABSTRACT FROM AUTHOR]
Database: Energy & Power Source
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An: 183536265
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  Data: Blockchain technology and sustainable performance: moderated-mediating model with management accounting system and digital transformation.
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  Data: <searchLink fieldCode="AR" term="%22Nguyen%2C+Nha+Minh%22">Nguyen, Nha Minh</searchLink><relatesTo>1</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Abu+Afifa%2C+Malik%22">Abu Afifa, Malik</searchLink><relatesTo>2</relatesTo> (AUTHOR)<i> M.abuafifa@zuj.edu.jo</i><br /><searchLink fieldCode="AR" term="%22Van+Bui%2C+Duong%22">Van Bui, Duong</searchLink><relatesTo>1</relatesTo> (AUTHOR)
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  Data: <searchLink fieldCode="JN" term="%22Environment%2C+Development+%26+Sustainability%22">Environment, Development & Sustainability</searchLink>. Mar2025, Vol. 27 Issue 3, p7255-7277. 23p.
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  Data: *<searchLink fieldCode="DE" term="%22Digital+transformation%22">Digital transformation</searchLink><br />*<searchLink fieldCode="DE" term="%22Managerial+accounting%22">Managerial accounting</searchLink><br />*<searchLink fieldCode="DE" term="%22Blockchains%22">Blockchains</searchLink><br />*<searchLink fieldCode="DE" term="%22Structural+equation+modeling%22">Structural equation modeling</searchLink><br />*<searchLink fieldCode="DE" term="%22Performance+technology%22">Performance technology</searchLink>
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  Data: <searchLink fieldCode="DE" term="%22Vietnam%22">Vietnam</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: This study scrutinizes the effect of blockchain technology on sustainable performance in the circumstances of Vietnam, a developing country. In which, we consider management accounting system as a mediating factor. Additionally, digital transformation is employed as the moderating variable for links in the research model. It provides empirical evidence about this context from manufacturing businesses in Vietnam. Our paper has been carried out utilizing a quantitative technique. Our population is already represented by manufacturing companies in Vietnam. Survey questionnaires were distributed to potential participants via their email. After removing missing answers and outliers, our final sample consisted of 568 observations. By employing the partial least squares structural equation modeling, our findings explicate that blockchain technology has a substantial favorable impact on sustainable performance, and management accounting system positively mediates this effect. Moreover, digital transformation acts as favorable moderator role on the link between blockchain technology and management accounting system, and the link between management accounting system and sustainable performance, respectively. Therefore, this paper has been conducted to complement experiential verification on sustainable performance in the early digital circumstances in developing market, particularly Vietnam. Accordingly, this is a pioneering study in this area that integrates all the above factors in the same experimental model. This contributes to supporting a scientific perspective for policy formulation to both digitize and internationalize the Vietnamese economy. [ABSTRACT FROM AUTHOR]
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RecordInfo BibRecord:
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      – Type: doi
        Value: 10.1007/s10668-023-04189-7
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      – Code: eng
        Text: English
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        Type: general
      – SubjectFull: Managerial accounting
        Type: general
      – SubjectFull: Blockchains
        Type: general
      – SubjectFull: Structural equation modeling
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      – SubjectFull: Performance technology
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      – SubjectFull: Vietnam
        Type: general
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      – TitleFull: Blockchain technology and sustainable performance: moderated-mediating model with management accounting system and digital transformation.
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            NameFull: Nguyen, Nha Minh
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            NameFull: Abu Afifa, Malik
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            – D: 01
              M: 03
              Text: Mar2025
              Type: published
              Y: 2025
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