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Nexus among blockchain technology, digital transformation and digital accounting practices: moderating effect of information technology governance

Malik Abu Afifa & Nha Minh Nguyen

International Journal of Productivity and Quality Management2026https://doi.org/10.1504/ijpqm.2026.152588article
AJG 1
Weight
0.50

What the paper says

This research intends to assess the effect of blockchain technology (BCT) on digital accounting practices (DAP), mediated by digital transformation (DT), in Vietnam, a developing country, in the post-COVID-19 context. In addition, information technology governance (ITG) was regarded as a moderator for the aforementioned nexuses. An email survey was used to collect the data. 1,000 emails containing the survey were sent to the chief executive officers (CEOs) of publicly listed Vietnamese manufacturing companies using a convenient sampling method. A total of 340 responses were examined using partial least squares structural equation modelling to investigate the research hypotheses. Our findings show that BCT and DT have a favourable impact on DAP in Vietnamese manufacturing companies. Furthermore, DT plays a significant role in mediating the relationship between BCT and DAP. Additionally, ITG significantly moderates the BCT-DT and BCT-DAP nexuses, respectively.

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https://doi.org/https://doi.org/10.1504/ijpqm.2026.152588

Or copy a formatted citation

@article{malik2026,
  title        = {{Nexus among blockchain technology, digital transformation and digital accounting practices: moderating effect of information technology governance}},
  author       = {Malik Abu Afifa & Nha Minh Nguyen},
  journal      = {International Journal of Productivity and Quality Management},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1504/ijpqm.2026.152588},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.