The Impact of Dynamic Accounting Information System on Organizational Resilience: The Mediating Role of Business Processes Capabilities

Determinants of accounting information system effectiveness and moderating role of external consultants: Empirical research in the Ben Tre Province of Vietnam

The characteristics of accounting information systems (AISs) within organizations and the factors affecting their effectiveness are investigated in this study. In particular, how external consultants moderate the relationship between the determinants and AIS effectiveness is examined. A total of 167 agricultural companies in the Ben Tre Province of Vietnam were surveyed using a regression-based partial least squares structural equation model. Then, the influence of these determinants on AIS effectiveness was evaluated. The findings showed that managers' involvement and managers' accounting knowledge positively affect AIS effectiveness. Furthermore, the involvement and knowledge of managers are mitigated by external consultants, which reduces the negative influence of such involvement on AIS effectiveness. This study aims to contribute to the body of knowledge on the determinants affecting AIS effectiveness by providing agricultural companies in Ben Tre and Vietnam with insights into the effectiveness of their respective AIS activities.

Psychological Toll of the COVID-19 Pandemic: An In-Depth Exploration of Anxiety, Depression, and Insomnia and the Influence of Quarantine Measures on Daily Life

The COVID-19 pandemic, on a global scale, has prompted multifaceted challenges, including a notable psychological toll on the general population. This study uses mixed-method approach for a nuanced exploration of these experiences. Using a phenomenological strategy, qualitative responses from 999 participants were analyzed regarding their pandemic-induced anxiety and the influence of quarantine measures on their lives. Quantitative measures, including the revised Impact of Event Scale (IES-R), patient health questionnaire-9 (PHQ-9), the seven-item generalized anxiety disorder assessment (GAD-7), and Insomnia Severity Index (ISI), were used to quantify trauma, depression, anxiety, and insomnia attributed to COVID-19. Partial least squares structural equation modeling (PLS-SEM) was utilized for quantitative data analysis. The anxiety-related responses were mainly clustered into four themes: life threats, support shortage, economic consequences, and disruptions to family and social life. Subthemes that addressed the perceived effects encapsulated disruptions to academic and professional lives, familial and social relationships, psychopathological stress, and movement limitations. The findings from quantitative analysis revealed the significant associations between COVID-19-related trauma and symptoms of anxiety, depression, and insomnia, as indicated by coefficients exceeding 0.10 (all z-values > 1.96; p-values < 0.05). In conclusion, the findings underscore COVID-19's role in escalating anxiety, influenced by various factors, and its disruptive effects on daily life due to quarantine measures. The strong associations between the pandemic and the symptoms of depression, anxiety, and insomnia underscore the urgency of comprehensive psychological and public health interventions to alleviate these impacts.

Information systems security resilience as a dynamic capability

Purpose

While the idea of the resilience of information systems security exists, there is a lack of research that conceptualizes, defines and specifies a way to measure it as a dynamic capability. Drawing on relevant cybersecurity and dynamic capabilities literature, this study aims to define Information Systems Security Resilience (ISSR) as a “dynamic capability of a firm to respond to, and recover from, a security attack” and test it as a new construct.

Design/methodology/approach

The authors employ a methodology including multiple phases to develop and test this construct of ISSR. The authors first interview senior managers from various organizations to establish the face validity of the construct; then develop and analyze a pilot survey for internal validity and reliability; and finally, design and deploy a field survey to test and externally validate the construct.

Findings

The authors conceptualize and define the construct of ISSR as a dynamic capability, develop a scale for its measurement and test it in a pilot and field survey. The construct is valid, and the measurement tool works. It demonstrates that resilience is something that is done, rather than had. As a capability, organizations need to track and measure ISSR, which is what this tool provides the ability to do.

Originality/value

This research contributes to the information systems and cybersecurity literature and offers valuable insights for organizations to manage their security effectively.

Gentlemen seek harmony but not uniformity: The heterogeneity of entrepreneurial team and organizational resilience

The purpose of this research is to investigate the association of the heterogeneity of entrepreneurial team with organizational Resilience. In an uncertain environment, whether new ventures can form entrepreneurial resilience at the organizational level in adverse events becomes the key to sustainable development. Based on the theory of heterogeneous advantage and identity characteristics, this manuscript constructed a research framework of "Structure-Behavior-Result" and described the mechanism and boundary conditions of the heterogeneity of entrepreneurial team affecting organizational resilience in detail. The role of Confucian traditional culture as a moderator has also been analyzed. Data has been obtained from 390 entrepreneurs in China. All hypotheses were tested using moderated mediation model. It has been found that the heterogeneity of entrepreneurial team has positive effect on organizational resilience. It has also been discovered that cross-boundary search behavior acted as a partial mediator between the heterogeneity of entrepreneurial team and organizational resilience. The Confucian traditional culture strengthens the relationship between them. The results are helpful in understanding the internal mechanism of the heterogeneity of entrepreneurial team affecting organizational resilience. Theoretical and practical implications have been highlighted and future research suggestions have been provided.

The Effect of Value Innovation in the Superior Performance and Sustainable Growth of Telecommunications Sector: Mediation Effect of Customer Satisfaction and Loyalty

The telecommunications industry has recognized innovation as the key to growth and survival. Globalization, liberalization, and privatization, the terms most commonly associated with this sector, have resulted in fierce competition, making it more difficult for telecommunications firms to increase their market share and, as a result, their customer base, sales volume, and, ultimately, profits. The new success strategy is differentiation through innovation, with the aim of breaking out of the competition and creating an uncontested market. This can be accomplished by providing high-value, innovative services that result in customer satisfaction and promote customer loyalty. The primary goal of this study was to create and validate a conceptual model of value innovation and its impact on firm performance and long-term growth by examining the mediation effect of customer satisfaction and loyalty. The empirical analysis results were based on 304 respondents who completed a paper-based survey provided to employees of Yemeni mobile service providers using a convenience non-probability sampling technique. SmartPLS 3 was used to test the hypothesized relationships using partial least squares structural equation modeling (PLS-PM). As a result, the findings empirically validated the theoretical research model, confirming the importance of the value innovation approach to achieving company performance and long-term growth by promoting customer satisfaction and loyalty. Finally, we have provided a discussion of the study’s theoretical contributions, managerial implications, and future research directions.