September 10, 2025Asian Economic and Financial ReviewOpen Access

The role of management’s perceived usefulness of accounting information in enhancing accounting information quality: The mediating effects of accounting information system quality and accounting staff competence

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Management's perception of accounting information usefulness directly enhances accounting information quality.
The mediating roles of accounting information system quality and staff competence contribute 54.2% to the total effect.
Exploratory factor analysis, confirmatory factor analysis, and structural equation modeling validated the proposed relationships and models.
Findings provide insights for policymakers and leaders in developing economies focused on integrating systems and enhancing staff capabilities.

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Implication

Exploratory factors reveal how management's perception improves accounting information quality, suggesting critical roles for staff competence and system quality.

Cite This Study

Phan et al. (2025) studied this question.

synapsesocial.com/papers/68c24126b210217d6479df27 https://doi.org/10.55493/5002.v15i8.5503

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Implication

Exploratory factors reveal how management's perception improves accounting information quality, suggesting critical roles for staff competence and system quality.

The role of management’s perceived usefulness of accounting information in enhancing accounting information quality: The mediating effects of accounting information system quality and accounting staff competence

Key Points

Discussion

Implication

Cite This Study

The role of management’s perceived usefulness of accounting information in enhancing accounting information quality: The mediating effects of accounting information system quality and accounting staff competence

Key Points

Discussion

Implication

Cite This Study

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Also Consider