The Impact of Accounting Digitalization on the Quality of Financial Information in Tunisian Small and Medium-Sized Enterprises.

Abstract:

This research explores how accounting digitalization affects the quality of finan-cial information in Tunisian SMEs. Based on the Information Systems Success Model and Contingency Theory, the paper delves into the relationship between the use of digital accounting tools and the accuracy, timeliness, and reliability of financial reporting. A quantitative survey was done with 210 Tunisian SMEs from manufacturing, trade, and service sectors. The data were processed using multiple regression analyses. The survey results reveal that there is a significant positive impact of accounting digitalization on all the aspects of financial information quality. The changes in the financial reporting in developing countries through the strategic use of digital accounting systems are one of the key findings published by the authors. Furthermore, this study offers viable sugges-tions for the managers and policymakers of Tunisia to implement the findings of the study.