Accounting information quality and digital financial inclusion enhance the supply chain resilience: a perspective of goodwill and financial regulations

Purpose This study empirically attempts to uncover the connection between digital financial inclusion (DFI), accounting information quality (AIQ) and supply chain resilience (SCR). Design/methodology/approach To achieve the objectives, panel data on manufacturing registered corporations in China from 2015 to 2024 are used. Panel ordinary least squares with fixed and random effects uncover the relationship between variables. Findings The study observes that DFI and AIQ significantly improve SCR. Several tests are employed to signify the robustness of such findings. Mediating mechanics show that DFI and AIQ improve SCR by enhancing value co-creation and goodwill of the firms. Moreover, financial regulation positively moderated the relationship between DFI and SCR and AIQ and SCR. The supportive business environment and maturity of enterprises pronounced the impact of DFI and AIQ on SCR. Research limitations/implications The governments and institutions should enhance cloud computing technologies, stability, network coverage, mobile payments and digital accounting information systems to improve SCR. Moreover, the laws and regulations of supply chain financing should be refined by governments so that all parties in the supply chain have sound legal protection. Originality/value The findings deliver some valuable practical implications.