Modeling the Effects of Digital Transformation in Accounting Systems Under the Integrated RBV - DC Framework

This study examines the key factors influencing the adoption of digital transformation (DT) in accounting systems of small and medium-sized enterprises by proposing and testing a quantitative model grounded in the theoretical foundations of the resource-based view (RBV) and dynamic capabilities (DC). Using the quantitative method, the authors conducted a survey and analyzed data using PLS-SEM. The study showed the impact of the factors - technical capacity, employee skills, top management support, strategy, and organisational culture - on the dependent variable of DT in the accounting system. The research results demonstrate a significant impact of factors on DT based on the RBV and DC framework. A prominent and distinct finding of the study is that the employee skills factor does not directly affect digital transformation in the accounting system. However, to enhance this factor and achieve high efficiency, organizations must stimulate it through implementation capacity. This interesting finding shows that, in addition to possessing internal resources as a necessary condition, SMEs also need to develop their internal resources – static resources – through execution capacity and organisational and restructuring capabilities. The study contributes to the understanding of the RBV-DC integrated theoretical framework, thereby clarifying how static resources are transformed into sustainable competitive advantage through dynamic capabilities.