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Pacific Asia Journal of the Association for Information Systems

Abstract

Background: The cybersecurity has been pondered as a great concern for professionals, legislators as well as all decision-makers and effectiveness of accounting information system (EAIS) has long been well-acknowledged as the prerequisite organizational management. Against this backdrop, big data analytics capabilities (BDAC) will become a must-have element of any fruitful cybersecurity resolution and organizational EAIS to enable public sector to achieve sustainable decision-making (SDM) in operation within the time of uncertainty. This research aims at investigating the interconnection between BDAC and SDM. It also delves into the mediation mechanism of EAIS and cybersecurity risk management (CRM) in the linkage between BDAC and SDM. Outstandingly, it examines whether the interconnections between these aforementioned components varies resting on specific degree of moral intelligence (MI).

Method: The structural equation modeling is employed to investigate the statistical data captured from paper-and-pencil survey circulated to a convenience and snowball sample of 683 respondents in the Southern areas of Vietnam. Additionally, the multi-group analysis is applied to examine the moderating impact of MI.

Results: The results analysis substantiates the markedly positive interconnection between BDAC and SDM. Simultaneously, this interconnection is partially mediated by CRM and EAIS. One of the most noteworthy observations is the moderating role of MI as a catalyst in enabling public sector to achieve SDM.

Conclusion: The study's findings provide important, realistic, and useful theoretical contributions to the current literature on the issue, as well as beneficial inputs for practitioners. Accordingly, these findings recommend that practitioners and policy-makers can benefit from enhancing BDAC and EAIS as well as implementing CRM, which are proactive measures to achieve SDM. Also increasing MI of accountants as an effective solution to foster the advantages of big data analytics, accounting information system and CRM to succeed in SDM.

DOI

10.17705/1pais.16108

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