Human-robot collaboration and sustainable development: Role of circular management accounting data analytics with government support

This research examines the impact of human-robot collaboration (HRC) on sustainable performance (SP) by analyzing the mediating role of circular management accounting data analytics (CMADA). It also examines the moderating effect of government support (GOS) on the interactions among HRC, SP, and CMADA. The study employed a survey instrument that was explicitly designed for accountants working within Vietnamese public service organizations (PSEOs). The partial least squares structural equation modeling technique with Smart PLS 4.0 was applied to evaluate the statistical data collected from a convenience and snowball sample of 598 respondents. The results demonstrate that the SP in PSEOs is substantially affected by HRC. Simultaneously, the findings validate that CMADA functions as a partial mediator between HRC and SP. Moreover, GOS is acknowledged as a moderator in the connections among HRC, SP, and CMADA. The study may provide significant insights for policymakers and the government in revising their sustainable development policies through the application of advanced technology.