Digital Accounting Systems in <scp>SMEs</scp>: Do They Influence Marketing Performance? A Moderated Mediation Analysis

ABSTRACT In the rapidly evolving landscape of small and medium‐sized enterprises (SMEs), adopting digital accounting systems (DASs) has emerged as a key strategy for enhancing operational efficiency. This study explores how the success of DASs influences marketing performance, highlighting the critical roles of user satisfaction and organizational support (OS) in optimizing marketing outcomes. A quantitative research approach was used; data were collected from a sample of 250 SMEs, and structural equation modeling using Smart‐PLS was applied to analyze the data. The results show that the successful implementation of DASs significantly boosts marketing performance effectiveness (MPE), and user satisfaction serves as a crucial mediator to fully leverage the benefits of DASs. Moreover, OS strengthens this indirect relationship by fostering higher user satisfaction. These findings offer valuable insights for scholars and practitioners seeking to optimize digital accounting practices for improved marketing outcomes in SMEs.