Digital financial inclusion is now viewed as a catalyst for bolstering the sustainability and competitiveness of small and medium-sized enterprises (SMEs) in developing countries. Digital platforms reduce barriers for access to finance, payment systems, and business insights, while accounting technologies are important for converting features to improved decision-making and performance. This conceptual paper investigates the role digital financial inclusion through mobile banking, digital wallets, and fintech platforms which can play in enhancing the sustainability of SMEs, with accounting technologies filling the role of a strategic enabler. Resource-based theory and technology acceptance models (TAM) are used to develop a framework that connects sustainable SME practices to practices for financial inclusion and accounting technology adoption. This study reviews literature from 2019 to 2025 to generate findings and recommendations for policymakers and technology developers and small and medium-sized enterprises practitioners.