Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/304245 
Year of Publication: 
2023
Citation: 
[Journal:] Cogent Economics & Finance [ISSN:] 2332-2039 [Volume:] 11 [Issue:] 2 [Article No.:] 2269773 [Year:] 2023 [Pages:] 1-22
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
This study aims to examine the role of digitalization in management accounting systems (DIMAS) in increasing the effectiveness of management decision-making in urban small and medium enterprises (SMEs) in a developing economy. This study also investigates the mediating role of information quality (accuracy and timeliness) and cost reduction in the relationship between DIMAS and management decision-making. This research employed primary data collected from questionnaire responses from 536 urban SMEs that implemented digitalization in a developing economy setting. The results show that DIMAS has a positive effect on the accuracy and timeliness of accounting information and cost reduction, which in turn contribute to better decision-making. The results of the mediation test reveal that the accuracy and timeliness of accounting information and cost reduction mediate the relationship between DIMAS and management decision-making. The findings of this study provide empirical evidence on the importance of digitalization for urban SMEs operating in a developing country, enabling them to survive and achieve a competitive advantage in an era of high uncertainty due to the industry 4.0 and the COVID-19 pandemic.
Subjects: 
accuracy and timeliness
cost reduction
decision-making
digitalization
management accounting system
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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