The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector

The effectiveness of accounting information system (AIS) in public sector organization (PSO) is well recognized to play an important part in obtaining sustainable performance (SP). Nevertheless, the effectiveness of AIS cannot achieve the SP on its own due to the rapid changing in the global economi...

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Autores principales:	Pham Quang Huy, Vu Kien Phuc
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	accounting information system public sector scorecard public sector organization sustainable performance Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/6256ffe3c29e47febe23cabd58b20667
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spelling	oai:doaj.org-article:6256ffe3c29e47febe23cabd58b206672021-12-02T18:21:51ZThe impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector2331-197510.1080/23311975.2020.1717718https://doaj.org/article/6256ffe3c29e47febe23cabd58b206672020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1717718https://doaj.org/toc/2331-1975The effectiveness of accounting information system (AIS) in public sector organization (PSO) is well recognized to play an important part in obtaining sustainable performance (SP). Nevertheless, the effectiveness of AIS cannot achieve the SP on its own due to the rapid changing in the global economic world. Accordingly, there is an increasing demand on a framework of evaluation which is considered to be appropriate with the characteristics of PSO to orientate, manage, and assess operations of AIS toward attaining SP. Thus, this study is undertaken with the aim at exploring the relationship between the impact of public sector scorecard (PSS) implementations and effectiveness of AIS toward SP enhancement with evidence gathered from 883 PSOs’ accountants in Mekong Delta region. Data analyzed by the Structural Equation Modeling (SEM) highlight that PSS adoption has a significant impact on the effectiveness of AIS. It also provides a reliable basis for the association between the effectiveness of AIS and SP. Although the topic of research is still immature, these findings are predicted to serve as a catalyst for scholars, practitioners, and policymakers to inquire and adopt because of its potential benefits in PSOs’ operations.Pham Quang HuyVu Kien PhucTaylor & Francis Grouparticleaccounting information systempublic sector scorecardpublic sector organizationsustainable performanceBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	accounting information system public sector scorecard public sector organization sustainable performance Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	accounting information system public sector scorecard public sector organization sustainable performance Business HF5001-6182 Management. Industrial management HD28-70 Pham Quang Huy Vu Kien Phuc The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector
description	The effectiveness of accounting information system (AIS) in public sector organization (PSO) is well recognized to play an important part in obtaining sustainable performance (SP). Nevertheless, the effectiveness of AIS cannot achieve the SP on its own due to the rapid changing in the global economic world. Accordingly, there is an increasing demand on a framework of evaluation which is considered to be appropriate with the characteristics of PSO to orientate, manage, and assess operations of AIS toward attaining SP. Thus, this study is undertaken with the aim at exploring the relationship between the impact of public sector scorecard (PSS) implementations and effectiveness of AIS toward SP enhancement with evidence gathered from 883 PSOs’ accountants in Mekong Delta region. Data analyzed by the Structural Equation Modeling (SEM) highlight that PSS adoption has a significant impact on the effectiveness of AIS. It also provides a reliable basis for the association between the effectiveness of AIS and SP. Although the topic of research is still immature, these findings are predicted to serve as a catalyst for scholars, practitioners, and policymakers to inquire and adopt because of its potential benefits in PSOs’ operations.
format	article
author	Pham Quang Huy Vu Kien Phuc
author_facet	Pham Quang Huy Vu Kien Phuc
author_sort	Pham Quang Huy
title	The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector
title_short	The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector
title_full	The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector
title_fullStr	The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector
title_full_unstemmed	The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector
title_sort	impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/6256ffe3c29e47febe23cabd58b20667
work_keys_str_mv	AT phamquanghuy theimpactofpublicsectorscorecardadoptionontheeffectivenessofaccountinginformationsystemstowardsthesustainableperformanceinpublicsector AT vukienphuc theimpactofpublicsectorscorecardadoptionontheeffectivenessofaccountinginformationsystemstowardsthesustainableperformanceinpublicsector AT phamquanghuy impactofpublicsectorscorecardadoptionontheeffectivenessofaccountinginformationsystemstowardsthesustainableperformanceinpublicsector AT vukienphuc impactofpublicsectorscorecardadoptionontheeffectivenessofaccountinginformationsystemstowardsthesustainableperformanceinpublicsector
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The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector

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