The impacts of digital transformation and accounting information quality on ESG outcomes in an emerging country
新興国におけるデジタルトランスフォーメーションと会計情報の質がESG成果に与える影響 (AI 翻訳)
T. Vu, Thang Van Pham
🤖 gxceed AI 要約
日本語
ベトナムの非金融企業を対象に、デジタルトランスフォーメーション(DT)と会計情報品質(AIQ)がESG成果に与える影響を調査。PLS-SEM分析の結果、DTとAIQがESG成果に正の関連があり、AIQが部分的に媒介することが示された。特にガバナンスへの影響が強い。約44.8%の媒介効果。ただし単一ソースの横断データに注意。
English
This study examines how digital transformation and accounting information quality affect ESG outcomes in Vietnamese listed firms. Using PLS-SEM on survey data from 215 managers, it finds positive associations and a partial mediation effect (VAF=44.8%). The strongest sub-path is to governance. Caveats: cross-sectional, perceptual data.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本でもSSBJ対応や統合報告書の充実が進む中、デジタル化と情報品質がESG開示に与える影響のメカニズムを示す本知見は、日本企業の開示戦略にも示唆を与える。ただしベトナムのデータに基づくため、一般化には注意が必要。
In the global GX context
The paper contributes to understanding the role of digital transformation and accounting information quality in improving ESG outcomes, which is relevant globally as firms invest in digital tools for sustainability reporting. It highlights the importance of information systems for governance and disclosure, providing empirical evidence from an emerging market.
👥 読者別の含意
🔬研究者:This paper specifies an informational pathway from digitalization to ESG outcomes through accounting information quality, contributing to the literature on ESG measurement and disclosure.
🏢実務担当者:For corporate sustainability teams, the findings suggest that investing in digital transformation and improving accounting information quality can enhance ESG performance perceptions, especially in governance.
🏛政策担当者:Policymakers in emerging markets can consider promoting digital infrastructure and accounting standards to support ESG disclosure.
📄 Abstract（原文）
This study examines how digital transformation (DT) is associated with perceived Environmental, Social and Governance (ESG) outcomes through Accounting Information Quality (AIQ) among Vietnamese listed non-financial firms. Rather than treating the DT-ESG relationship as a solely operational link, the study tests whether AIQ serves as an informational capability through which digital systems improve the measurement, monitoring and disclosure of sustainability-related activities. Survey data were collected from 215 senior managers and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show positive associations between DT, AIQ and perceived ESG outcomes, and AIQ partially mediates the DT-ESG relationship (variance accounted for, VAF = 44.8%). The strongest sub-path is from AIQ to governance, suggesting that reliable and timely information is especially relevant to oversight and accountability. The findings should be interpreted with caution because the study relies on cross-sectional, single-source perceptual data. The study contributes by specifying a modest but analytically distinct informational pathway linking digitalization, reporting quality and sustainability-oriented managerial outcomes in an emerging-market context.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1007/s43621-026-03911-5first seen 2026-07-25 05:52:31
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