The Application of Digital Accounting Systems to Enhance Accounting Information Quality for SME Entrepreneurs

Abstract

This study investigates the impact of digital accounting system adoption on the quality of
accounting information among SME entrepreneurs in Thailand. Utilizing a mixed-methods
approach, the research collected quantitative data from 400 SME entrepreneurs through
structured questionnaires and qualitative insights from 20 in-depth interviews. The quantitative
analysis employed descriptive statistics, correlation, and multiple regression to examine the
relationships between digital accounting adoption, digital competency, and accounting
information quality. Qualitative thematic analysis explored entrepreneurs’ experiences,
challenges, and perceptions in implementing digital accounting systems. The findings indicate
that digital accounting adoption significantly enhances accounting information quality,
particularly in terms of accuracy, completeness, timeliness, and reliability. Moreover, the study
highlights that digital competency among entrepreneurs positively moderates the relationship
between system adoption and information quality, demonstrating that technological benefits
are amplified by human capability. Qualitative results reveal that while digital systems provide
efficiency and strategic advantages, challenges such as implementation costs, software
complexity, and limited technical knowledge may hinder effective utilization. The study
provides practical implications for SME entrepreneurs, accounting service providers, and
policymakers to support digital adoption, enhance financial management, and improve the
quality of accounting information.