Advancement of Cloud-Based Accounting Effectiveness, Decision-Making Quality, and Firm Performance Through Digital Transformation and Digital Leadership

This study investigates how cloud-based accounting effectiveness (CBAE) and decision-making quality (DMQ) mediate the impact of digital transformation on organizational performance. In addition, the moderating effects of digital leadership on the relationships between digital transformation and CBAE and CBAE and DMQ were investigated. The proposed model and its hypotheses were evaluated using partial least squares structural equation modeling (PLS-SEM) on survey data from 252 large-sized Vietnamese firms. The study’s findings were as follows: (1) digital transformation positively affects CBAE, which affects DMQ and organizational performance; (2) when digital leadership is strong, the effects of digital transformation on CBAE and CBAE on DMQ are amplified. These findings demonstrate how the interaction between digital transformation and digital leadership can contribute to the success of firms in emerging markets that use cloud accounting. In addition, the current study elucidates the mechanism by which digital transformation influences the digitalization of accounting practices and contributes to our understanding of digital transformation research in accounting by introducing digital leadership as a boundary condition