EFFECT OF BLOCKCHAIN ON VIETNAMESE COMMERCIAL BANK PERFORMANCE: MEDIATING ROLE OF ACCOUNTING INFORMATION SYSTEM QUALITY

Tóm tắt

This study aims to understand the effect of blockchain on bank
performance of banks under the mediating role of accounting information
systems quality. Based on the Resource-based perspective, the proposed
research model with 4 hypotheses and data is surveyed from 324 employees
working in the önance and accounting departments of Vietnamese
commercial banks. The data is then processed using SmartPLS 4.0 software.
The results show that blockchain has a positive impact on accounting
information systems and bank performance. The results also show the positive
and signiöcant effect of accounting information systems on bank
performance. The study also proposes some governance implications for banks
in their digitalization strategies.