This study investigates the factors determining accounting digitalization adoption and its impact on decision-making effectiveness among small and medium enterprises (SMEs) in West Java, Indonesia. A mixed-method approach was employed, combining quantitative data from 300 SME managers through structured questionnaires with qualitative insights from focus group discussions (FGDs). Structural equation modeling using Smart PLS was utilized for hypothesis testing. System quality, information quality, perceived usefulness, and confirmation significantly influence intention to continue using digital accounting systems, which subsequently enhances management accounting digitalization and decision-making effectiveness through improved accuracy, timeliness, and cost reduction. The findings provide insights for policymakers and technology providers to develop targeted strategies for SME digitalization. This research uniquely integrates technology acceptance and information systems success models in the SME context, validated through mixed-method validation. The study focuses solely on West Java SMEs, limiting generalizability to other regions.
Kurniawan et al. (Tue,) studied this question.