This study explores technology adoption through the lens of Technology Acceptance Model and Technology-Organization-Environment model in the context of Small and Medium Enterprises (SMEs) operating in the United Arab Emirates. A survey designed research was carried out at UAE SMEs, leading to a sample of 370 establishments that were included in the final analysis. Data was analyzed using partial least squares structure equation modelling technique. The main findings propose that the Computer Self-Efficacy (CSE), Compatibility (COM), significantly affect the adoption of VAT-compliant accounting systems. Further, the possible mediator relationships are partially supported. Implication and limitation of study are also discussed.

The primary objective of this study was to assess the challenges associated with the digital transformation process in the accounting systems of companies listed on the Khartoum Stock Exchange, focusing on the perspectives of senior management, financial management, and technology management. These departments were considered integral due to their profound understanding of digital transformation processes, requirements, and existing as well as anticipated challenges. Employing a descriptive-analytical approach, the study utilized a questionnaire to gather data from 315 individuals within the study population. The results revealed a favorable inclination among Khartoum Stock Exchange-listed companies towards digital transformation, manifested through a notable automation of accounting procedures, the cultivation of a digital culture, and the adoption of strategic approaches for digital transformation. However, the study identified several challenges, including insufficient technological infrastructure at the national level, the absence of a clear national strategic plan for digital transformation, and limited financial resources allocated to digital transformation in accounting systems. The study also proposed a set of solutions to address these challenges, categorized into national and corporate levels.

Accounting systems have experienced significant developments, including sophisticated software applications, automation, big data, data analytics, and so on. The purpose of this study is to examine the effect of digitalization of accounting systems on the quality of accounting information and the effectiveness of management decision making in small and medium enterprises (SMEs) in a developing country, Indonesia. Based on the innovation diffusion theory, the hypothesis states that digitalization of the accounting system can improve accuracy and timeliness, cost reduction, and decision making. Data were obtained from questionnaire surveys to SMEs who had implemented the digitalization of the accounting systems. The results showed that the digitalization of the accounting systems had a positive effect on the accuracy and timeliness of accounting information and cost reduction. Furthermore, these two variables had a positive effect on the effectiveness of SME management decision making.