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The Role of Management Accounting System to Enhance the Sustainable Financial Reporting

Table 2: Convergent Validity

Constructs Measure Type Items Loading CR AVE
Management Accounting System Reflective MAS1 0.653 0.957 0.617
MAS2 0.765
MAS3 0.798
MAS4 0.779
MAS5 0.792
MAS6 0.819
MAS7 0.813
MAS8 0.776
MAS9 0.837
MAS10 0.812
MAS11 0.792
MAS12 0.787
MAS13 0.765
MAS14 0.791
 
Blockchain Technology Reflective BT1 0.754 0.951 0.581
BT2 0.741
BT3 0.795
BT4 0.794
BT5 0.764
BT6 0.770
BT7 0.760
BT8 0.718
BT9 0.743
BT10 0.801
BT11 0.784
BT12 0.733
BT13 0.772
BT14 0.736
 
Sustainable Financial Reporting Reflective SFR1 0.759 0.953 0.613
SFR2 0.675
SFR3 0.768
SFR4 0.760
SFR5 0.818
SFR6 0.816
SFR7 0.832
SFR8 0.822
SFR9 0.857
SFR10 0.815
SFR11 0.827
SFR12 0.703
SFR13 0.695
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