The role of accounting information systems in the operational performance of small and medium-sized enterprises in the context of digital transformation

This study examines the role of accounting information systems (AIS) in the operational performance of small and medium-sized enterprises in Dong Nai City in the context of digital transformation. Survey data were analyzed using Cronbach’s Alpha, exploratory factor analysis (EFA), and multiple linear regression. The findings show that all five components of AIS have positive and statistically significant effects on business performance, with system quality exerting the strongest influence. Based on these findings, the study proposes several managerial implications for improving accounting information systems and enhancing the operational performance of enterprises.