Evaluating Digital Transformation in SMEs Through Value Creation, Strategic Management, and Sustainability

This study proposes a multidimensional decision-support model for assessing the strategic implications of Digital Transformation (DT) in SMEs under conditions of uncertainty. The study addresses the challenge of measuring the digital impact of DT across value creation, strategic management maturity, and sustainability dimensions. A conceptual framework grounded in strategic management and digital transformation literature is operationalized using the Fuzzy TOPSIS method. A controlled stochastic simulation was conducted to generate a synthetic dataset representing 30 heterogeneous SMEs for computational model-validation purposes. The proposed framework generates three dimension-level performance indices and one aggregated Global Digital Impact Index (GDII). The simulation results illustrate the analytical potential of the framework to support multidimensional digital impact assessment under uncertainty. The study contributes a fuzzy-based evaluation framework capable of integrating value creation, strategic management maturity, and sustainability within a unified digital impact assessment model.