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Digitalization of management accounting in small and medium enterprises: Expansion of the technology acceptance model
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Rukshana Begum 
, Farhana Begum
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
Businesses, especially small and medium-sized enterprises (SMEs), need digital management accounting to manage finances, make decisions, cost control, time-saving, and control operations. This study investigates the willingness of SMEs in Bangladesh to adopt digital management accounting applications employed within the technology acceptance model (TAM) framework. Data was gathered from 225 SMEs across the service, product, and manufacturing sectors utilizing structured questionnaires. Using SmartPLS, a structural equation model (SEM) was used for the analysis. The perceived simplicity of use and self-efficacy substantially affect the selection of digital management accounting by SMEs. Consequently, there is no influence from perceived usefulness or self-awareness. This study augments the TAM framework by integrating self-efficacy and personal awareness, thereby offering a more comprehensive understanding of technology adoption in financial management.
Keywords: Management Accounting, Perceived Usefulness, Perceived Simplicity of Use, Personal Awareness, Self-Efficacy, Technology Acceptance Model (TAM)
Authors’ individual contribution: Conceptualization — R.B. and F.B.; Methodology — R.B.; Investigation — R.B.; Resources — R.B. and F.B.; Writing — Original Draft — R.B. and F.B.; Writing — Review & Editing — R.B. and F.B.; Supervision — R.B. and F.B.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: D29, M15, M29, M41
Received: 17.12.2024
Revised: 17.02.2025; 07.03.2025; 24.04.2025
Accepted: 12.05.2025
Published online: 14.05.2025
How to cite this paper: Begum, R., & Begum, F. (2025). Digitalization of management accounting in small and medium enterprises: Expansion of the technology acceptance model. Corporate Governance and Sustainability Review, 9(2), 91–99. https://doi.org/10.22495/cgsrv9i2p8
