Managing the pathways to inclusive sustainability through accounting system information: Role of circular economy Practices and green growth

Pham Quang HUY; Vu Kien PHUC

doi:10.2478/fman-2026-0004

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Managing the pathways to inclusive sustainability through accounting system information: Role of circular economy Practices and green growth

Foundations of Management

Volume 18 (2026): Issue 1 (January 2026)

By: Pham Quang HUY and Vu Kien PHUC

Open Access

|Sep 2026

Abstract

This study examines how artificial intelligence-powered accounting information system (AIA) contributes to Sustainable Development Goal 16 (SDG 16) and inclusive green growth (IGG), with circular economy practices (CEE) proposed as a mediating mechanism. The hypothetico-deductive technique is employed with a cross-sectional sample of 712 respondents using convenience and snowball sampling methods. The model’s postulated linkages were formulated based on a comprehensive evaluation of the relevant literature and investigations by partial least squares structural equation modeling (PLS-SEM) and fuzzy-set Qualitative Comparative Analysis (fsQCA). The results reveal that AIA significantly and positively impact SDG 16 and IGG by CEE partially mediating. The proposed model highlights the structural links among AIA, CEE, IGG, and SDG 16, offering practical insights for organizations seeking to allocate resources toward transparency, accountability, and sustainable institutional development.

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Articles in this issue

DOI: https://doi.org/10.2478/fman-2026-0004 | Journal eISSN: 2300-5661 | Journal ISSN: 2080-7279

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Language: English

Page range: 36 - 60

Submitted on: Jul 1, 2025

Accepted on: Dec 10, 2025

Published on: Sep 11, 2026

Published by: Warsaw University of Technology

In partnership with: Paradigm Publishing Services

Keywords:

Accounting management,

Artificial intelligence,

Circular economy,

Inclusive green growth,

SDG 16

JEL:

E44,

H72,

H83,

O44,

Q56

Related subjects:

Computer sciences,

Business computing,

Business and economics,

Business management,

Management accounting, financial controlling, cost calculation, investment

© 2026 Pham Quang HUY, Vu Kien PHUC, published by Warsaw University of Technology
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 18 (2026): Issue 1 (January 2026)