NEXUS AMONG BLOCK-CHAIN TECHNOLOGY, DIGITAL MANAGEMENT ACCOUNTING PRACTICES AND SUSTAINABLE PERFORMANCE: MODERATING ROLE OF INFORMATION TECHNOLOGY GOVERNANCE

Abstract

This article assesses the effect of block-chain technology on sustainable performance mediated by digital management accounting practices in Vietnam, a
developing nation. Furthermore, information technology governance is regarded as a moderator for the aforementioned nexus. Data was acquired using an
email survey. A total of 1,000 emails with the survey are sent to the chief executive officers of Vietnamese manufacturing companies that are publicly traded on
stock markets, and 401 replies are collected. By employing the partial least squares structural equation modeling, our findings explicate that block-chain
technology has a substantial favorable impact on sustainable performance, and digital management accounting practices positively mediate this effect.
Moreover, information technology governance acts as favorable moderator role on the link between block-chain technology and digital management accounting
practices. Our findings contribute to assisting the Vietnamese Government's strategy of digitized their economy, particularly for management accounting and
sustainable accounting practices.