Pham Quang Huy^1♣ and Vu Kien Phuc²

¹ School of Accounting, University of Economics Ho Chi Minh City, Ho Chi Minh City, Vietnam
² Faculty of Accounting, University of Economics Ho Chi Minh City, UEH Mekong, Vinh Long Province, Vietnam

 
ABSTRACT

Recent research has emphasized the importance of SMEs in sustainable development and their active participation in the sustainability transition. Since the financial and non-financial information provided by the accounting department is of utmost vital to all stakeholders, information security management is considered essential. This study examined how green cybersecurity (GC) affected sustainable green practices (SGP) in SMEs. The paper examined how digitalized management accounting information systems (DMAIS) mediated GC-SGP. The study also examined how government regulation (GR) moderated GC, DMAIS, and SGP. This investigation implemented a quantitative methodology and adhered to a deductive approach. The data was collected from a sample of accountants in SMEs in Vietnam. Structural Equation Modeling was employed to analyze the data, with the support of SmartPLS 4.0. The results confirmed GC's strong correlation with SGP. Meanwhile, DMAIS partially mediated this relationship. The current study also found that GR significantly moderated GC, DMAIS, and SGP connections. These crucial findings could help build targeted DMAIS implementation strategies and GC adoption laws and regulations to promote SGP in SMEs.

Keywords: Cybersecurity, Green Practices, Government Regulation, Management Accounting, Sustainable Development