Triple Entry Accounting on Continuous Accounting Implementation: Does Green Transformational Leadership Matter?

Abstract

This study explores how triple entry accounting influences continuous accounting implementation and green transformational leadership as moderation variable. This is a quantitative study using questionnaires and analysed by the Partial Least Squares-Structural Equation Modelling to derive primary data. Samples are participants from supervisors, managers and directors of the finance and information technology divisions of State-Owned Enterprises in Indonesia, resulted 114 responses. There is a significant positive relationship between triple entry accounting and continuous accounting implementation. Results also demonstrate a significant positive relationship among green transformational leadership and continuous accounting implementation. However, there is no significant evidence that green transformational leadership assists in implementation between triple entry accounting and continuous accounting. Unified Theory of Acceptance is implied to explain relationship between triple entry accounting and continuous accounting implementation, updated to the current situation, with technology applied to every aspect of business. This finding shows that accountants should be aware of the blockchain system and urgently implement it to reduce the complexity of the accountant’s work. The importance of adopting green transformational leadership for improving the continuous accounting implementation will be significant.