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Digital Accounting Systems in SMEs : Do They Influence Marketing Performance? A Moderated Mediation Analysis

Year: 2025

Type: article

Abstract: ABSTRACT In the rapidly evolving landscape of small and medium‐sized enterprises (SMEs), adopting digital accounting systems (DASs) has emerged as a key strategy for enhancing operational efficiency. This study explores how the success of DASs influences marketing performance, highlighting the critical roles of user satisfaction and organizational support (OS) in optimizing marketing outcomes. A quantitative research approach was used; data were collected from a sample of 250 SMEs, and structural equation modeling using Smart‐PLS was applied to analyze the data. The results show that the successful implementation of DASs significantly boosts marketing performance effectiveness (MPE), and user satisfaction serves as a crucial mediator to fully leverage the benefits of DASs. Moreover, OS strengthens this indirect relationship by fostering higher user satisfaction. These findings offer valuable insights for scholars and practitioners seeking to optimize digital accounting practices for improved marketing outcomes in SMEs.

Source: Strategic Change

DOI: 10.1002/jsc.2654

Authors: Hamood Mohammed Al‐Hattami, Mohamed Battour, Mohammed A. Al‐Bukhrani

Institutions: Hodeidah University, A'Sharqiyah University, Nahda University, Albaydha University

Language: English

Topic: ERP Systems Implementation and Impact

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: bronze

OpenAlex ID: W4408914038

FWCI: 8.502

Cites: 77

Cited by: 6

Related to: 10