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 decisionmaking.