Barriers to Digital Accounting Implementation and Its Impact on SME Decision-Making

Abstract

This study aims to explore the barriers to digital accounting implementation in small and medium-sized enterprises (SMEs) and to analyze their impact on business decision-making processes. This issue is particularly important given the relatively low adoption rate of digital accounting technologies despite their significant potential to improve the quality of financial information. This research employs a qualitative approach using a case study design to gain an in-depth understanding of SME actors’ experiences and perceptions. Data were collected through semi-structured interviews, observations, and documentation involving SME actors who have adopted or are in the process of adopting digital accounting systems, using purposive and snowball sampling techniques. The findings identify several key themes, including limited digital literacy, perceived technological complexity, low trust in digital systems, and resource constraints. These barriers not only affect the level of technology adoption but also influence the quality of decision-making, as some SME actors continue to rely more on intuition than on data. This study contributes to the literature by enriching the understanding of accounting technology adoption through a qualitative perspective that emphasizes users’ subjective experiences. The practical implications highlight the need to improve digital literacy, simplify accounting systems, and strengthen inclusive policy support. Future research is recommended to adopt mixed-method approaches and expand the research context to gain more comprehensive insights.