Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations

Purpose The purpose of this study is to examine the financial autonomy that affects accounting information quality public organizations. This also tests impact on support from leadership. How has affected elements systems such as hardware, software, communications technology and chief accountant providing information. Design/methodology/approach research model in SEM form measurement models are reflective scales so applies PLS-SEM analysis technique Smart PLS 3.2.7 software test hypotheses. Analytical data collected through survey questionnaires with observed variables measured using typical 7-point Likert scales. result obtained after cleaning includes 164 Vietnamese organizations different levels autonomy. Findings three primary findings: firstly, FA a positive direct effect FAIQ SL. Secondly, SL influences four mediate including AM, HW, SW CN. Finally, acts variable relationship FAIQ. Originality/value one first empirical studies role leadership improve sector context government promoting