International Journal of

ADVANCED AND APPLIED SCIENCES

EISSN: 2313-3724, Print ISSN: 2313-626X

Frequency: 12
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 Volume 12, Issue 3 (March 2025), Pages: 38-48

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 Original Research Paper

The impact of digital technology on the performance of small and medium-sized enterprises

 Author(s): 

 Nga Nguyen Thi Hang 1, Nam Nguyen Kim 2, *

 Affiliation(s):

 1Faculty of Accounting and Auditing, Ho Chi Minh University of Banking, Ho Chi Minh, Vietnam
 2Faculty of Business Administration, Ho Chi Minh University of Banking, Ho Chi Minh, Vietnam

 Full text

  Full Text - PDF

 * Corresponding Author. 

  Corresponding author's ORCID profile: https://orcid.org/0009-0002-6760-1292

 Digital Object Identifier (DOI)

 https://doi.org/10.21833/ijaas.2025.03.005

 Abstract

The rapid development of digital technology has significantly influenced organizations, particularly small and medium-sized enterprises (SMEs). This study examines the impact of digital technology on accounting information systems (AIS) and SME performance. Data were collected from SMEs in the private sector of a developing country, such as Vietnam, and analyzed using structural equation modeling (SEM). The findings indicate that digital technology positively affects both SME performance and AIS quality, measured through information quality, service quality, and system quality. Moreover, digital technology not only directly enhances SME performance but also has an indirect effect through AIS. The results highlight that adopting digital technology leads to the greatest improvement in information quality, followed by system quality and service quality, while system quality plays a crucial role in driving SME performance. This study contributes to the theoretical understanding of the relationship between digital technology and AIS while providing practical insights for managers in strategic decision-making.

 © 2025 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords

 Digital technology, Accounting information systems, SME performance, Structural equation modeling, System quality

 Article history

 Received 10 October 2024, Received in revised form 12 February 2025, Accepted 15 February 2025

 Acknowledgment

No Acknowledgment.

 Compliance with ethical standards

 Ethical considerations

This study was conducted in accordance with ethical standards involving human participants. Informed consent was obtained from all participants prior to data collection. Participation was voluntary, and anonymity and confidentiality were guaranteed.

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

 Hang NNT and Kim NN (2025). The impact of digital technology on the performance of small and medium-sized enterprises. International Journal of Advanced and Applied Sciences, 12(3): 38-48

 Permanent Link to this page

 Figures

 Fig. 1 

 Tables

 Table 1 Table 2 Table 3 Table 4

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