This study aims to examine the role of digitalization in management accounting systems (DIMAS) in increasing the … effect on the accuracy and timeliness of accounting information and cost reduction, which in turn contribute to better … decision-making. The results of the mediation test reveal that the accuracy and timeliness of accounting information and cost …

the scientific literature and evaluating it by interviewing Accounting professionals working in start-ups in Germany. The … to a lack of formal Accounting system and financial management, which leads to weaknesses in their internal financial … presently FinTechs have developed innovative ways to increase the financial literacy in SMEs and to facilitate financing for …