The Impact of Community Engagement, Social Media, Ecotourism Policies, and Innovation on Sustainable Tourism Development in the Meratus Tahura Sultan Adam Mandiangin Geopark, South Kalimantan

Abstract

Objective: This study aims at investigating the relationship between internal control systems (ICS) and accounting data analytics (ADA). This study also examines the ways in which ICS and ADA influence green innovation ecosystem (GIE). Furthermore, it endeavors to explore the digital circular business model innovation (DCBMI) mediation mechanism in the connection between ICS, ADA, and GIE. Theoretical Framework: Drawing on the practice-based view theory, this study focuses on several constructs and their interconnections namely ICS, ADA, GIE, and DCBMI. Method: The hypothetico-deductive approach was utilized in this study. The study utilized structural equation modeling to examine the proposed model, which was based on statistical data obtained from a cross-sectional survey of 523 accountants employed in public sector organizations (PSOs). Results and Discussion: The result substantiated the markedly positive interconnection between ICS and ADA. Also, GIE was verified to be affected by ICS and ADA. Simultaneously, these interconnections were partially mediated by DCBMI. Research Implications: These observations served as a guide for the leaders of PSOs to identify and capitalize on opportunities to become effective in the digital transformation journey, as well as to develop robust strategies to effectively direct their green innovation process. Originality/Value: It also enlarges the body literature on GIE through producing empirical evidences concerning the influences of ICS and ADA on GIE within PSOs in developing country. Strikingly, the originality of this investigation lied in studying the mediating effect of DCBMI on the interlinks between ICS and GIE as well as ADA and GIE.