Digital Transformation in SME Accounting: a Conceptual Framework Linking Fintech Adoption, Government Support and Financial Decition Quality

Abstract

This study aims to develop a conceptual framework explaining the relationship between digital transformation in SME accounting, fintech adoption, government support, and the quality of financial decision-making. A conceptual–theoretical approach was employed by synthesizing recent international literature and integrating models from technology, finance, and public policy perspectives. The findings indicate that fintech adoption enhances financial recording accuracy, transaction efficiency, and analytical capability, ultimately improving SMEs’ financial decision quality. Furthermore, government support through regulation, digital training, and technological incentives acts as a critical enabler that accelerates digital transformation and strengthens the effectiveness of fintech utilization. The study concludes that the integration of digital capabilities, fintech usage, and government intervention forms a mutually reinforcing mechanism that elevates SME financial governance. The implications highlight the need for targeted policy strategies, affordable digital accounting systems, and improved digital financial literacy among SME actors.