Digitalization of accounting processes and performance of small and medium enterprises: mediating role of exploitation and exploration

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Discussion

Analysis reveals that digitalization of accounting processes enhances performance in SMEs, suggesting exploitation plays a crucial role.

Digitalization of accounting processes positively impacts the performance of SMEs and their exploitation practices.
The study shows that the exploitation aspect partially mediates the relationship between digitalization and performance.
Cross-sectional data from 254 SMEs in Oman was analyzed using structural equation modeling to validate the framework.
The findings highlight the need for further exploration of other organizational factors influencing digitalization impact.

Jassem et al. (2025) studied this question.

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