Digital transformation of accounting practices by SMEs in the city of Bukavu in the Democratic Republic of the Congo
DOI:
https://doi.org/10.59051/2zta5s42Keywords:
Transformation digitale, Pratiques comptables, PME, ville de Bukavu et RDCAbstract
Purpose – The objective of this study is to document the digital accounting software and platforms used by SMEs in Bukavu, analyze the factors (technical skills, financial resources, institutional support, and regulation) influencing their adoption, and propose optimization strategies for sustainable integration adapted to the local socio-economic and technological context.
Design/methodology/approach – Drawing on the UTAUT model, a conceptual framework was developed and data from a survey of SME managers were econometrically analyzed. Principal component analysis and the use of Partial Least Squares enabled the testing of the hypotheses and the answering of the research question.
Findings – Descriptive analyses revealed that most SMEs adopt a basic form of digital accounting. The majority of them use standard software such as Excel and Access. Explanatory analyses based on the PLS method indicate that all studied variables significantly contribute to the digitalization of accounting in Bukavu. The PLS algorithm test highlights the model’s strong predictive capacity, confirming its validity and adequacy to the data.
Originality/value – In addition to the methodological approach based on structural equations, which is appropriate for analysing relationships between latent variables, this study stands out for its focus on SMEs and its particular emphasis on the digitalization of accounting in a region where digital adoption remains low.
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