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<p>This research aims to enhance understanding of how Digital Twin technologies (DT) enhance the establishment and operationalization of Smart Sustainable Cities (SSC). In addition, it aims to explore the mediating roles of environmental management accounting practices (EMAP) and social entrepreneurship orientation (SENT) in the relationship between DT and SSC. The hypothetico-deductive strategy was made use in the current research. More specifically, the hypothesized linkages in the proposed model were formulated based on a thorough assessment of the relevant literature and studies. The statistical data was compiled from a paper-and-pencil survey administered to a cross-sectional sample of 611 respondents, using convenience and snowball sampling methods. The data analysis was conducted using partial least squares structural equation modeling (PLS-SEM). The acquired findings reveal that DT significantly and positively impact SSC. This relationship is partially mediated by EMAP and SENT. The results will be valuable for policymakers and practitioners seeking to strategically implement DT in order to achieve SENT and SSC. Additionally, these findings deepen the understanding of how EMAP can serve as an indispensable steppingstone for practitioners in preparing for sustainable development.</p>

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Digital twin fosters social entrepreneurship for smart sustainable infrastructure: mediating role of environmental management accounting practices

  • 期刊论文

  • 发表日期：

    2026年1月12日

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  • Pham Quang Huy,
  • Vu Kien Phuc

摘要

This research aims to enhance understanding of how Digital Twin technologies (DT) enhance the establishment and operationalization of Smart Sustainable Cities (SSC). In addition, it aims to explore the mediating roles of environmental management accounting practices (EMAP) and social entrepreneurship orientation (SENT) in the relationship between DT and SSC. The hypothetico-deductive strategy was made use in the current research. More specifically, the hypothesized linkages in the proposed model were formulated based on a thorough assessment of the relevant literature and studies. The statistical data was compiled from a paper-and-pencil survey administered to a cross-sectional sample of 611 respondents, using convenience and snowball sampling methods. The data analysis was conducted using partial least squares structural equation modeling (PLS-SEM). The acquired findings reveal that DT significantly and positively impact SSC. This relationship is partially mediated by EMAP and SENT. The results will be valuable for policymakers and practitioners seeking to strategically implement DT in order to achieve SENT and SSC. Additionally, these findings deepen the understanding of how EMAP can serve as an indispensable steppingstone for practitioners in preparing for sustainable development.