{"id":"https://openalex.org/W4400433558","doi":"https://doi.org/10.1108/vjikms-10-2023-0266","title":"Accounting going digital: a Vietnamese experimental study on artificial intelligence in accounting","display_name":"Accounting going digital: a Vietnamese experimental study on artificial intelligence in accounting","publication_year":2024,"publication_date":"2024-07-08","ids":{"openalex":"https://openalex.org/W4400433558","doi":"https://doi.org/10.1108/vjikms-10-2023-0266"},"language":"en","primary_location":{"id":"doi:10.1108/vjikms-10-2023-0266","doi":"https://doi.org/10.1108/vjikms-10-2023-0266","is_oa":false,"landing_page_url":"https://doi.org/10.1108/vjikms-10-2023-0266","pdf_url":null,"source":{"id":"https://openalex.org/S4210228535","display_name":"VINE Journal of Information and Knowledge Management Systems","issn_l":"2059-5891","issn":["2059-5891","2059-5905"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"VINE Journal of Information and Knowledge Management Systems","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068989113","display_name":"Malik Muneer Abu Afifa","orcid":"https://orcid.org/0000-0002-3531-6211","observed_orcids":["https://orcid.org/0000-0002-3531-6211"]},"institutions":[{"id":"https://openalex.org/I145019703","display_name":"Al-Zaytoonah University of Jordan","ror":"https://ror.org/04a5b0p13","country_code":"JO","type":"education","lineage":["https://openalex.org/I145019703"]}],"countries":["JO"],"is_corresponding":true,"raw_author_name":"Malik Muneer Abu Afifa","raw_affiliation_strings":["Al-Zaytoonah University of Jordan Department of Accounting, , Amman,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Al-Zaytoonah University of Jordan Department of Accounting, , Amman,","institution_ids":["https://openalex.org/I145019703"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5111121078","display_name":"Tho Hoang Nguyen","orcid":"https://orcid.org/0009-0007-5829-3933","observed_orcids":["https://orcid.org/0009-0007-5829-3933"]},"institutions":[{"id":"https://openalex.org/I4405277112","display_name":"Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Ti\u1ec1n Giang","ror":"https://ror.org/01gff7046","country_code":"VN","type":"education","lineage":["https://openalex.org/I4405277112"]}],"countries":["VN"],"is_corresponding":false,"raw_author_name":"Tho Hoang Nguyen","raw_affiliation_strings":["Tien Giang University Accounting Department, , Tien Giang,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tien Giang University Accounting Department, , Tien Giang,","institution_ids":["https://openalex.org/I4405277112"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5102702837","display_name":"Mai Truc Thi Le","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405277112","display_name":"Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Ti\u1ec1n Giang","ror":"https://ror.org/01gff7046","country_code":"VN","type":"education","lineage":["https://openalex.org/I4405277112"]}],"countries":["VN"],"is_corresponding":false,"raw_author_name":"Mai Truc Thi Le","raw_affiliation_strings":["Tien Giang University Accounting Department, , Tien Giang,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tien Giang University Accounting Department, , Tien Giang,","institution_ids":["https://openalex.org/I4405277112"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Lien Nguyen","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405277112","display_name":"Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Ti\u1ec1n Giang","ror":"https://ror.org/01gff7046","country_code":"VN","type":"education","lineage":["https://openalex.org/I4405277112"]}],"countries":["VN"],"is_corresponding":false,"raw_author_name":"Lien Nguyen","raw_affiliation_strings":["Tien Giang University Accounting Department, , Tien Giang,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tien Giang University Accounting Department, , Tien Giang,","institution_ids":["https://openalex.org/I4405277112"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5111121079","display_name":"Th\u00fay H\u1ed3ng Th\u1ecb Tr\u1ea7n","orcid":"https://orcid.org/0009-0008-8885-8170","observed_orcids":["https://orcid.org/0009-0008-8885-8170"]},"institutions":[{"id":"https://openalex.org/I4405277112","display_name":"Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Ti\u1ec1n Giang","ror":"https://ror.org/01gff7046","country_code":"VN","type":"education","lineage":["https://openalex.org/I4405277112"]}],"countries":["VN"],"is_corresponding":false,"raw_author_name":"Thuy Thi Hong Tran","raw_affiliation_strings":["Tien Giang University Accounting Department, , Tien Giang,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tien Giang University Accounting Department, , Tien Giang,","institution_ids":["https://openalex.org/I4405277112"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5068989113"],"corresponding_institution_ids":["https://openalex.org/I145019703"],"apc_list":null,"apc_paid":null,"fwci":7.6398,"has_fulltext":false,"cited_by_count":27,"citation_normalized_percentile":{"value":0.97209021,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"55","issue":"4","first_page":"1031","last_page":"1050"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.9570000171661377,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.9570000171661377,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12376","display_name":"Corporate Management and Leadership","score":0.01269999984651804,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.009499999694526196,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/artificial-intelligence-in-accounting","display_name":"artificial intelligence in accounting","score":0.984000027179718},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.996999979019165},{"id":"https://openalex.org/keywords/transformational-leadership","display_name":"transformational leadership","score":0.9959999918937683},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.8569999933242798},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.8289999961853027},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.7070000171661377},{"id":"https://openalex.org/keywords/vietnam","display_name":"Vietnam","score":0.6539999842643738},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.8539999723434448},{"id":"https://openalex.org/keywords/accounting-automation","display_name":"accounting automation","score":0.3140000104904175}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6995201110839844},{"id":"https://openalex.org/C103621254","wikidata":"https://www.wikidata.org/wiki/Q9199","display_name":"Vietnamese","level":2,"score":0.6954370141029358},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3472007215023041},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3356081247329712},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/vjikms-10-2023-0266","doi":"https://doi.org/10.1108/vjikms-10-2023-0266","is_oa":false,"landing_page_url":"https://doi.org/10.1108/vjikms-10-2023-0266","pdf_url":null,"source":{"id":"https://openalex.org/S4210228535","display_name":"VINE Journal of Information and Knowledge Management Systems","issn_l":"2059-5891","issn":["2059-5891","2059-5905"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"VINE Journal of Information and Knowledge Management Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.5263000130653381,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":72,"referenced_works":["https://openalex.org/W98664932","https://openalex.org/W1491500877","https://openalex.org/W1548684006","https://openalex.org/W1745017517","https://openalex.org/W1861131464","https://openalex.org/W1987515527","https://openalex.org/W1989005810","https://openalex.org/W2024306642","https://openalex.org/W2040473432","https://openalex.org/W2063829114","https://openalex.org/W2064822941","https://openalex.org/W2141975087","https://openalex.org/W2474590951","https://openalex.org/W2518563115","https://openalex.org/W2523459871","https://openalex.org/W2531590961","https://openalex.org/W2569809700","https://openalex.org/W2578263309","https://openalex.org/W2623992723","https://openalex.org/W2788265641","https://openalex.org/W2884816603","https://openalex.org/W2888648656","https://openalex.org/W2896748726","https://openalex.org/W2905811773","https://openalex.org/W2908815325","https://openalex.org/W2913121149","https://openalex.org/W2945213218","https://openalex.org/W2963432517","https://openalex.org/W2965126094","https://openalex.org/W2965458647","https://openalex.org/W2978346165","https://openalex.org/W2991665672","https://openalex.org/W2998171995","https://openalex.org/W2998574317","https://openalex.org/W3007407474","https://openalex.org/W3011171010","https://openalex.org/W3021086664","https://openalex.org/W3022575763","https://openalex.org/W3025319458","https://openalex.org/W3039176334","https://openalex.org/W3095202108","https://openalex.org/W3112727422","https://openalex.org/W3123639435","https://openalex.org/W3126924255","https://openalex.org/W3129844933","https://openalex.org/W3139152265","https://openalex.org/W3162785097","https://openalex.org/W3170527927","https://openalex.org/W3192342503","https://openalex.org/W3199249185","https://openalex.org/W3199436933","https://openalex.org/W4200236940","https://openalex.org/W4223493152","https://openalex.org/W4283831931","https://openalex.org/W4284685691","https://openalex.org/W4289516163","https://openalex.org/W4293201513","https://openalex.org/W4293761491","https://openalex.org/W4297876541","https://openalex.org/W4303419212","https://openalex.org/W4312846006","https://openalex.org/W4317042578","https://openalex.org/W4323108442","https://openalex.org/W4363650574","https://openalex.org/W4366986349","https://openalex.org/W4372358144","https://openalex.org/W4376114055","https://openalex.org/W4378229215","https://openalex.org/W4386143849","https://openalex.org/W4388945395","https://openalex.org/W4390713745","https://openalex.org/W7056503657"],"related_works":["https://openalex.org/W4379230402","https://openalex.org/W7079312724","https://openalex.org/W4312789661","https://openalex.org/W7212352029","https://openalex.org/W7217210873","https://openalex.org/W7171544918","https://openalex.org/W7222782209","https://openalex.org/W4388179687","https://openalex.org/W4401038994","https://openalex.org/W4395018150"],"abstract_inverted_index":{"Purpose":[0],"This":[1,126,194],"study":[2,127,195,234],"aims":[3],"to":[4,59,66,154,162,169,188,197],"explore":[5],"the":[6,21,32,42,70,115,129,141,190,198,206,221],"relationship":[7,116],"between":[8,44,117],"digital":[9,45,93,118,145,164,210],"transformation,":[10,165],"transformational":[11,35,97,106,185,214,225,242],"leadership":[12,36,98,107,186,215,226,243],"style":[13,37,99,108,187,227,244],"and":[14,47,95,120,212,228],"artificial":[15],"intelligence":[16],"(AI)":[17],"in":[18,20,41,49,103,122,134,147,156,176,202,247],"accounting":[19,135,149,203,248],"context":[22],"of":[23,34,69,76,131,144,174,209,223],"Vietnam":[24],"as":[25,38],"an":[26],"emerging":[27],"market.":[28],"Additionally,":[29,217],"it":[30],"examines":[31],"role":[33],"a":[39,96,110,213,224,236],"moderator":[40],"nexus":[43],"transformation":[46,94,119,146,211],"AI":[48,102,121,133,155,175,201,246],"accounting.":[50,104,123,157,177],"Design/methodology/approach":[51],"Data":[52],"was":[53,79],"collected":[54],"through":[55],"e-survey":[56],"questionnaires":[57],"distributed":[58],"Vietnamese":[60],"manufacturing":[61],"firms":[62],"following":[63],"comprehensive":[64],"screening":[65],"ensure":[67],"representativeness":[68],"entire":[71],"population.":[72],"A":[73],"final":[74],"sample":[75],"510":[77],"responses":[78],"analyzed.":[80],"Findings":[81],"Using":[82],"partial":[83],"least":[84],"squares":[85],"structural":[86],"equation":[87],"modeling,":[88],"our":[89,218],"findings":[90,219],"reveal":[91],"that":[92,240],"positively":[100],"influence":[101],"Furthermore,":[105],"demonstrates":[109],"significant":[111],"moderating":[112,230],"effect":[113],"on":[114,182,200],"Practical":[124],"implications":[125],"discusses":[128],"benefits":[130],"incorporating":[132],"for":[136],"managerial":[137],"decision-making.":[138],"It":[139],"underscores":[140],"critical":[142],"importance":[143],"contemporary":[148],"practices,":[150],"particularly":[151],"with":[152,245],"regards":[153],"Consequently,":[158],"managers":[159,179],"are":[160],"encouraged":[161],"embrace":[163],"leveraging":[166],"national":[167],"policies,":[168],"enhance":[170],"their":[171,184],"firm's":[172],"utilization":[173],"Moreover,":[178],"should":[180],"focus":[181],"developing":[183,250],"maximize":[189],"aforementioned":[191],"outcomes.":[192],"Originality/value":[193],"contributes":[196],"literature":[199],"by":[204],"highlighting":[205],"positive":[207],"effects":[208],"style.":[216],"underscore":[220],"effectiveness":[222],"its":[229],"influence.":[231],"Finally,":[232],"this":[233],"presents":[235],"pioneering":[237],"empirical":[238],"investigation":[239],"integrates":[241],"within":[249],"economies,":[251],"specifically":[252],"Vietnam.":[253]},"counts_by_year":[{"year":2026,"cited_by_count":12},{"year":2025,"cited_by_count":13},{"year":2024,"cited_by_count":2}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2024-07-09T00:00:00"}