This study aims to examine the role of digitalization in management accounting systems (DIMAS) in increasing the effectiveness of management decision-making in urban small and medium enterprises (SMEs) in a developing economy. This study also investigates the mediating role of information...

The process of digital transformation requires a careful management since it involves a set of technological, organisational, cultural and social changes that impact the organization as a whole. For that reason, in order to reach satisfying results, it is not enough to passively adopt digital...