Tác động của kế toán pháp y mạng đến chất lượng báo cáo tích hợp metaverse trong chính quyền địa phương metaverse=The impact of cyber forensic accounting on quality of metaverse integrated reporting quality in metaverse local government

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Tác giả: Quang Huy Pham, Kien Phuc Vu

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Khoa học & Công nghệ - Trường Đại học Công nghiệp Hà Nội, 2024

Mô tả vật lý: tr.35-44

Bộ sưu tập: Metadata

ID: 251927

Thêm vào giỏ

Mục tiêu chính của nghiên cứu này là đi sâu vào tác động của kế toán pháp y mạng đối với chất lượng báo cáo tích hợp metaverse trong chính quyền địa phương metaverse. Mô hình đề xuất đã được xác thực theo kinh nghiệm bằng phần mềm SmartPLS 4.1.0.2 và mô hình phương trình cấu trúc. Dữ liệu thống kê thu được từ các cuộc khảo sát được tiến hành trong số các kế toán viên làm việc tại các tổ chức khu vực công (PSO). Các phân tích kết quả được tiến hành cho thấy mối liên hệ mạnh mẽ và có ý nghĩa thống kê giữa các cấu trúc giả thuyết về quy mô tác động của chúng. Cụ thể, trong lĩnh vực kế toán pháp y mạng, chất lượng báo cáo tích hợp metaverse bị ảnh hưởng nhiều nhất bởi các thủ tục pháp y được thiết kế kỹ thuật số và quản trị không tin cậy, như được chỉ ra bởi hệ số đường dẫn cao nhất. Ngược lại, các chính sách chống gian lận mạng cho thấy hệ số đường dẫn thấp nhất. Ngoài ra, những hiểu biết nâng cao được đưa ra trong công trình này không chỉ cung cấp cơ sở vững chắc cho các cuộc điều tra trong tương lai mà còn có khả năng giúp các nhà hoạch định chính sách và các học viên xác định và tận dụng các cơ hội để nâng cao và mở rộng chất lượng báo cáo tích hợp metaverse.The main aim of this study is to delve into the impact of cyber forensic accounting on the quality of metaverse integrated reporting in metaverse local government. The suggested model was empirically validated using SmartPLS 4.1.0.2 software and structural equation modelling. Statistical data obtained f-rom surveys conducted among accountants working in public sector organizations (PSOs). The conducted result analyses revealed strong and statistically significant associations between the hypothesized constructs in terms of the size of their effects. Specifically, within the realm of cyber forensic accounting, the quality of metaverse integrated reporting was influenced themost by digitally designed forensic procedures and zero trust governance, as indicated by the highest path coefficient. In contrast, cyber anti-fraud policies showed the lowest path coefficient. In addition, the enhanced insights offered in this work not only provide a strong basis for future investigations, but also have the potential to help policymakers and practitioners identify and take advantage of opportunities to enhance and broaden the quality of metaverse integrated reporting.

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