Appraisal model on how accounting data analytics impacts public sector sustainability reporting

Abstract

The current manuscript establishes and validates a conceptual framework that focuses on the correlation between accounting data analytics (ADA) and the quality of digital sustainability reporting (QDSR). Moreover, it aims to examine how the sustainable green internal control system (SGICS) facilitates the relationship between ADA and QDSR. The current manuscript employed a three-pronged methodology comprising of expert interviews, a literature review, and a self-administered survey, in sequential sequence. To determine the measuring scales and relevant concerns, the qualitative methodology originally involved conducting several semi-structured interviews with specialists and doing a thorough examination of the relevant literature. In the quantitative phase, statistical data were collected by two-wave paper-and-pencil surveys given to respondents in Vietnamese public sector organizations. The survey was conducted using a snowball and convenience sampling method. The data analysis was conducted utilizing the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique with the assistance of SmartPLS 4.1.0.3. The statistical results validated the significantly positive connection between ADA and QDSR. This link was partially mediated by SGICS.

Keywords

• Accounting information system
• Artificial intelligence
• Large language model
• Internal control
• Sustainability reporting