| Title | Big Accounting Data and Sustainable Business Growth: Evidence from Listed Firms in Thailand |
|---|---|
| ID_Doc | 34206 |
| Authors | Phornlaphatrachakorn, K; Jannopat, S |
| Title | Big Accounting Data and Sustainable Business Growth: Evidence from Listed Firms in Thailand |
| Year | 2021 |
| Published | Journal Of Asian Finance Economics And Business, 8, 12 |
| Abstract | This study aims at investigating the effects of big accounting data on the sustainable business growth of listed firms in Thailand. In addition, it examines the mediating effects of accounting information quality and decision-making effectiveness and the moderating effects of digital innovation on the research relationships. The study's useful samples are the 289 listed Thai companies. To examine the research relationships, the structural equation model and multiple regression analysis are used in this study. According to the results of this study, big accounting data has a significant effect on accounting information quality, decision-making effectiveness, and sustainable business growth. Next, accounting information quality significantly affects decision-making effectiveness and sustainable business growth. Similarly, decision-making effectiveness significantly affects sustainable business growth. Both accounting information quality and decision-making effectiveness mediate the big accounting data-sustainable business growth relationships. Lastly, digital innovation moderates the effects of accounting information quality and decision-making effectiveness on sustainable business growth. Accordingly, In conclusion, big accounting data has emerged as a key source of sustainable competitive advantage. As a result, to succeed in competitive environments, businesses must have a thorough understanding of big accounting data. |
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