Abstract
Although circular economy (CE) has been well-acknowledged as the predominant part of advanced approach to reach sustainability paradigm, CE implementation has been still in the nascent stage of development. Research has neglected to connect CE and sustainability-oriented innovation (SOI). While CE studies focused in enterprise and supply chain, there has been limited works delving into how public sector organizations (PSOs) could prepare for CE adoption to achieve the SOI. This research aims at exploring the mechanism of how intelligent dynamics accounting information system capabilities (IDAISC) promotes circular economy capabilities (CEC) which, in turn, facilitates SOI achievement in PSOs. Methodologically, this research was quantitative with a correlational scope and cross-sectional design. The significance and relevance of a series of research hypotheses in the proposed model were investigated through leveraging the partial least square structural equation modeling (PLS-SEM) approach on the statistical data captured from the convenient and snowball sample of 512 respondents. Analytical outcomes discerned that the fixable accounting information system (FAIS) and business process capabilities (BPC) of IDAISC were the enablers of CEC enhancement. This research further adduced that pursuit of CEC would result in reaching the SOI. Beyond the provision of scientific understandings through broadening the prevailing frontiers of this research string, the culmination of this study would serve as a stable cornerstone to generate research pointers for follow-up works. In the practical points of view, such valuable understandings could allow to formulate targeted strategies as well as rules and regulations for promoting the SOI in PSOs.
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Pham, H.Q., Vu, P.K. (2023). Unraveling the Intelligent Dynamic Accounting Information System and Circular Economy Capabilities as the Enablers on Route to Reaching Sustainability-Oriented Innovation. In: Nguyen, A.T., Pham, T.T., Song, J., Lin, YL., Dong, M.C. (eds) Contemporary Economic Issues in Asian Countries: Proceeding of CEIAC 2022, Volume 1. CEIAC 2022. Springer, Singapore. https://doi.org/10.1007/978-981-19-9669-6_29
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