Citation

Zainuddin, Siti Afiqah and Talha, Mohammad and Yeo, Sook Fern and Baharudin, Dayana Mastura and Safrizal, Safrizal and Zainuddin, Siti Hanis (2026) Digital Accounting Systems and the Transformation of SME Financial Practices. In: Intelligent Governance in the Big Data Era. Springer Nature Link, pp. 321-330. ISBN 978-3-032-14697-7, 978-3-032-14698-4

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Abstract

This present conceptual paper examines the extent to which digital accounting systems create transformations in financial practices across small and medium-sized enterprises (SMEs). With the increased infusion of technology in various dimensions of business practices, such as SMEs starting to recognize the need to utilize digital accounting and finance, the focus remains on efficiencies and decision support. Using a technology-organization-environment (TOE) framework and research grounded in resource-based view (RBV) theory, a conceptual model of the relationship between the adoption of digital accounting systems and financial transformation among SMEs will be proposed. Literature reviewed for the paper occurred between 2019 and 2025 and shared information corresponding to factors influencing the transition to digital tools and systems (drivers and barriers) as well as key outcomes. The results provide insights for SME managers, government and policy makers, and systems developers who are interested in facilitating this transition to digital accounting and finance for the purpose of sustainable business practice.

Item Type:	Book Section
Uncontrolled Keywords:	Digital accounting, SME financial practices, Technology adoption
Subjects:	H Social Sciences > HF Commerce > HF5001-6182 Business > HF5601-5689 Accounting. Bookkeeping
Divisions:	Faculty of Business (FOB)
Depositing User:	Ms Suzilawati Abu Samah
Date Deposited:	05 Jun 2026 03:18
Last Modified:	08 Jun 2026 08:27
URII:	http://shdl.mmu.edu.my/id/eprint/15997

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