DIGITAL LEADERSHIP, CLOUD ACCOUNTING, AND SUSTAINABLE GROWTH: THE MEDIATING ROLE OF DIGITAL TRANSFORMATION

Adnan Mahmood Quershi; Muhammad Adnan Ali; Dr. Gohar Mahmood; Shahid Mahmood

Authors

Adnan Mahmood Quershi Author
Muhammad Adnan Ali Author
Dr. Gohar Mahmood Author
Shahid Mahmood Author

Keywords:

Digital Leadership; Cloud Accounting; Digital Transformation; Sustainable Growth; SME Performance; Digital Innovation; Technology Adoption; PLS-SEM

Abstract

Purpose:

This study has discourses the impacts of digital leadership and cloud accounting on sustainable growth and the moderator is the digital transformation. As companies continue to rely more on digital technologies to enhance its operations in the market and consequently its sustainability in the long-term, it is critical to examine the perceptions surrounding the role that leadership and adopting of technologies have in maintaining business performance.

Methodology:

The quantitative and cross section research design was used and a sample of 400 respondents at the managerial level was to be employed in the SMEs. The analysis of the data was performed through a partial Least Squares Structural Equation Modelling (PLS-SEM) and direct effects, indirect effects and reliability of the model and validity of the model were simultaneously estimated. Measurement model evaluation has shown that reliability and convergent and discriminant validity was good but structural model provided information on the strength and importance of their relationship.

Findings:

The results suggest that cloud accounting and digital leadership have a positive impact on sustainable growth with a significant effect, and digital leadership is the most predictive. The importance of the two constructs in the digital transformation is also relatively high and indicates that the two constructs are very vital in promoting the modernization of the organization.

Implications:

The study has a significant emphasis on digital leadership and accelerate the adoption of cloud accounting tools so that they become long term felt sustainably. The strategic sustainability objectives are crucial areas that the companies need to put into consideration when they are digitizing transformation to the fullest. The outcomes are capable of giving practical knowledge to organizational managers, policy makers and digital strategists in order to enhance organizational resilience and sustainable performance in an ever-evolving digital world.