Could Green Transformational Leadership Support Continuous Accounting Implementation?

Abstract

This research explores and evaluates the impacts of digital capabilities (DC), cybersecurity awareness (CA), and green human capital (GHC) on the implementation of continuous accounting (CAI), with green transformational leadership (GTL) acting as a moderating factor. This study conducted a test by splitting dimensions of digital capability that consisted of digital technology, digital transformation, virtual meetings, electronic documents, and electronic transactions. Primary data was collected through questionnaires by utilizing Smart-PLS for analyses the data. The findings indicate that digital capability (digital technology) has no influence on CAI. Digital capability (digital transformation) has no influence on CAI. Digital capability (virtual meeting) has positive influence on CAI. Digital capabilities (electronic documents) have a positive influence on CAI. Digital capability (electronic transactions) has no influence on CAI. Cybersecurity awareness has a positive influence on the implementation of continuous accounting. Green human capital has a positive influence on continuous accounting implementation. Gender has positive influence on CAI. Experience negatively affects the implementation of continuous accounting. Moreover, GTL strengthens the influence DC towards CAI in the initial model. Applying the new model, GTL weakens the influence of DC towards CAI. In the initial model, GTL does not moderate the relations of CA and CAI. Applying the new model, GTL strengthens the influence of CA on CAI. In the initial model, GTL weakened the influence of GHC towards CAI. Results using the new model show that GTL does not moderate the influence GHC towards CAI. This study is particularly valuable for future analyses that incorporate evolving digital capabilities to provide insights and further validation for improving the implementation of continuous accounting.