ACCOUNTING INFORMATION QUALITY AND DIGITAL FINANCIAL INCLUSION AS DRIVERS OF SUPPLY CHAIN RESILIENCE: THE ROLES OF FINANCIAL TRANSPARENCY, FINTECH ADOPTION AND FINANCIAL REGULATIONS

Abstract

This study investigates how accounting information quality (AIQ) and digital financial inclusion (DFI) influence supply chain resilience (SCR), examining financial transparency and FinTech adoption as mediating mechanisms and financial regulations as a moderator. Grounded in Information Asymmetry Theory and resource-based theory the research addresses a fragmented literature in which accounting information quality and digital financial inclusion have been linked to resilience without specifying the intervening informational and technological pathways or their institutional boundary conditions. Adopting a positivist, deductive, quantitative design, data were collected through a cross-sectional survey of 312 finance and managerial professionals in the manufacturing sector and analyzed using partial least squares structural equation modeling (PLS-SEM). The findings supported all eight hypotheses. AIQ and DFI significantly enhanced both financial transparency and FinTech adoption, which in turn significantly strengthened supply chain resilience. Financial regulations positively moderated the effects of transparency and FinTech adoption on resilience, indicating that the resilience returns of these mechanisms intensify under supportive regulatory conditions.