Effect of blockchain on Vietnamese commercial bank performance: Mediating role of accounting information system quality

This study aims to understand the effect of blockchain on bank performance of banks under the mediating role of accounting information systems quality.Based on the Resource-based perspective, the proposed research model with 4 hypotheses and data is surveyed from 324 employees working in the nance and accounting departments of Vietnamese commercial banks.The data is then processed using SmartPLS 4.0 software.The results show that blockchain has a positive impact on accounting information systems and bank performance.The results also show the positive and signi cant effect of accounting information systems on bank performance.The study also proposes some governance implications for banks in their digitalization strategies.