The Influence of the Digital Accounting System on the Quality of Sustainable Decision-Making

Ahmed Almgrashi ()
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Ahmed Almgrashi: Department of Accounting and Finance, College of Business, Jazan University, Jazan 45142, Saudi Arabia

JRFM, 2025, vol. 18, issue 11, 1-23

Abstract: This study assesses De Lone and McLean’s Information System (D&M IS) Success Model concerning DAS throughout small and medium enterprises (SMEs) in Saudi Arabia (SA). The present work mainly sought to evaluate the impact of information quality (IQ), system quality (SysQ), service quality (SrvQ) serving, system utilization, and user satisfaction (Usat) on the usage of the Digital Accounting System (DAS), which is posited to ultimately improve the quality of sustainable decision-making. The research utilized a quantitative methodology, employing a self-administered questionnaire to collect data from 328 decision-makers who are knowledgeable about actual DAS usage by SMEs in SA. Subsequent to gathering data, validation was conducted via Structural Equation Modeling (SEM) by utilizing smart-PLS software. The findings indicate that SysQ and IQ significantly influenced system utilization, although SrvQ did not. DAS was determined to significantly influence user happiness. Moreover, system utilization and user satisfaction positively influenced DAS, thereby affecting the sustainability of decision-making and reflecting the overall benefits of DAS. This work enhances the current IS literature by identifying the characteristics that affect the net advantages of DAS, with the suggested model evaluated in SMEs in SA utilizing DAS. This study serves as a reference to elucidate the significance of DAS and offers consequences, limitations, and prospects for further research.

Keywords: digital accounting system; sustainable decision-making; DAS quality; DAS user; user satisfaction (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2025
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