Leading Twin Transformation and Sustainability: Unveiling the Role of Cybersecurity Analytics at Smart Climate Change Management Accounting System-Journal of Sustainability Research-CSCIED科技核心评价数据库-手机版

Leading Twin Transformation and Sustainability: Unveiling the Role of Cybersecurity Analytics at Smart Climate Change Management Accounting System

Leading Twin Transformation and Sustainability: Unveiling the Role of Cybersecurity Analytics at Smart Climate Change Management Accounting System

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DOI	10.20900/jsr20250024
刊名	Journal of Sustainability Research JSR
年，卷(期)	2025, 7(2)
作者	Pham Quang Huy*,Vu Kien Phuc,
作者单位	School of Accounting, University of Economics Ho Chi Minh City (UEH), 59C Nguyen Dinh Chieu Street, District 3, Ho Chi Minh City 700000, Vietnam ; School of Accounting, University of Economics Ho Chi Minh City (UEH), Vinh Long Campus, 1B Nguyen Trung Truc Street, Vinh Long 850000, Vietnam ;
Abstract	The objective of this investigation is to delve into the relationship between cybersecurity analytics (CSA) and twin transformation capabilities (TTC). This study specifically examines the role of smart climate change management accounting information system (SCCMAS) in mediating the relationship between CSA and TTC. It validates and establishes the correlation between CSA, SCCMAS, and TTC by a sequential exploratory approach that integrates qualitative in-depth interviews, literature review, and a quantitative survey of public sector organizations (PSOs). This study employs a mixed analytical strategy for data analysis, including structural equation modeling (SEM) and fuzzy-set qualitative comparative analysis (fsQCA), based on 739 valid survey responses. An examination of the results shows that CSA has a significant and positive effect on TTC. Moreover, it demonstrates that SCCMAS plays a part in partially mediating the relationship between CSA and TTC. The fsQCA findings additionally disclose causal linkages among the relevant elements. Hence, it is advisable for practitioners to embrace digital transformation, and use national policies, to enhance their organization’s utilization of digital technology in climate change management accounting practices. Furthermore, policy-makers and practitioners can utilize this study to improve their understanding of cybersecurity governance and to clarify strategies, processes, and management for the twin transformation in PSOs.
KeyWord	climate change; cybersecurity; digital technology; management accounting; twin transformation
基金项目
页码	-

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Pham Quang Huy*,Vu Kien Phuc. Leading Twin Transformation and Sustainability: Unveiling the Role of Cybersecurity Analytics at Smart Climate Change Management Accounting System, Journal of Sustainability Research. 2025; 7; (2). https://doi.org/10.20900/jsr20250024.

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