Digital Transformation Capability and Accounting Information Resilience: Mediating AI-Driven Analytics and Moderating Cybersecurity Governance
DOI:
https://doi.org/10.61255/vokatek.v4i3.2022Keywords:
Accounting Information Resilience, AI-Driven Analytics Capability, Cybersecurity Governance, Digital Transformation Capability, SMEsAbstract
Digital transformation is reshaping how micro, small, and medium-sized enterprises (MSMEs) generate, analyze, protect, and recover accounting information, yet the mechanisms through which digital capability may contribute to accounting information resilience remain insufficiently integrated. This study develops a capability-based framework linking Digital Transformation Capability (DTC) to Accounting Information Resilience (AIR) through AI-Driven Analytics Capability (AIAC), while positioning Cybersecurity Governance (CSG) as a boundary condition. The study is conceptual in orientation and employs an illustrative benchmark PLS-SEM specification based on a hypothetical structure of 300 digitally engaged MSMEs across six districts of Pontianak City, Indonesia. The benchmark specification is used solely to demonstrate the internal analytical logic of the proposed moderated-mediation model and should not be interpreted as empirical evidence. The illustrative pattern reflects the theoretical expectation that DTC may strengthen AIAC and AIR, that AIAC may serve as an intermediate capability through which digital transformation is translated into more resilient accounting-information processes, and that stronger CSG may enhance the effectiveness of this proposed mechanism. The study contributes by distinguishing accounting information resilience from conventional information quality, identifying AI-enabled analytics as a potential capability-conversion mechanism, and conceptualizing cybersecurity governance as a condition that may strengthen resilience outcomes. The framework provides a theoretically grounded and testable basis for future empirical validation using observed MSME data and for comparative research across emerging-market digital ecosystems.
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Copyright (c) 2026 Napiajo, Marjono, Tia Apriani, Lia Nurina, Alexander Virgiawan Liany Oleona
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