This research proposed and enhanced a statistically reliable paradigm for determining the impacts of the role of digital servitization (DS) as a potential facilitator of sustainable and smart service innovation ecosystem (SSSIE) establishment and sustainability-oriented organizational performance (SOOP) improvement. Additionally, this research aimed to cast light on the role of digital leadership (DL) as a moderator of the hypothesized model. Structural equation modeling and multigroup analysis (MGA) were employed to process and analyze the data procured from a cross-sectional convenience sample of 412 respondents representing various public service sector organizations (PSSOs). The statistical outcomes corroborated that DS was positively and significantly correlated to SSSIE establishment, and at the same time, SOOP was significantly intensified by DS and SSSIE. Next, the nexus between DS and SOOP was enhanced when SSSIE was operationalized. Lastly, the MGA analysis confirmed that all of the coefficients in the proposed model were statistically significantly different under the moderating effect of DL. These obtained findings could bring numerous valuable in-depth insights for practitioners and policymakers in digital initiatives management and governance.
This research sets its sights on producing a precise and meticulous analysis in order to identify critical success factors (CSFs) of behavioral intention to adopt performance-based budgeting (BIA) during the COVID-19 pandemic. The statistical data employed in this study were drawn from repeated cross-sectional samples of accountants within public-sector organizations in relation to BIA, spanning 3 years. In order to bring forth the hypothesized interlinks, the analytical techniques used comprised structural equation modeling and mean comparisons. The analyses of the results substantiated the positive interconnections among CSFs in terms of significance and effect size. On the basis of the degree of stability of the obtained findings, the most stable CSFs of BIA were ascertained. Beyond widening the frontier of knowledge on the benefits of performance-based budgeting (PBB) in public-sector organizations and the CSFs of BIA, the obtained findings can guide leaders in public-sector organizations to sense and seize how they can become efficient and effective in the journey towards PBB implementation and how they can formulate intense strategies for successfully managing the transformation process. The advantages of a more fine-grained understanding in this research can allow policymakers to promulgate laws and rules for the implementation of PBB.
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