DIGITAL ACCOUNTING INFORMATION SYSTEMS AND MSME BUSINESS SUSTAINABILITY: A SCOPING REVIEW OF EVIDENCE, GAPS, AND SDG IMPLICATIONS IN DEVELOPING ECONOMIES

Abstract

Digital transformation has fundamentally reshaped the operational landscape for micro, small, and medium enterprises (MSMEs), with Accounting Information Systems (AIS) emerging as a critical enabler of financial management capability and long-term business sustainability. Despite growing scholarly interest, the existing literature remains fragmented across technology adoption studies, financial performance research, and sustainability frameworks, with limited synthesis specifically addressing how digital AIS contributes to MSME sustainability outcomes and Sustainable Development Goal (SDG) alignment in developing economies. This study presents a scoping review of the literature on digital AIS adoption in MSMEs and its implications for business sustainability. A total of 32 peer-reviewed studies published between 2020 and 2026, sourced from DOAJ, ScienceDirect, SpringerLink, and Google Scholar, were included in the final synthesis following a structured screening process. The evidence is mapped across four analytical themes: digital AIS and MSME financial performance, adoption barriers and enablers, AIS and business sustainability and resilience, and AIS alignment with SDG targets. Findings indicate that digital AIS consistently improves MSME financial performance and operational efficiency across diverse developing economy contexts, though adoption barriers — particularly digital literacy gaps and infrastructure limitations — remain pronounced. Evidence on the direct sustainability and SDG contribution of AIS remains emergent, representing the most significant gap in the current literature. This review contributes a structured thematic map of the field, identifies theoretical, methodological, and empirical research gaps, and offers practical implications for MSME owners, policymakers, and support institutions in Indonesia and the ASEAN region.

Keywords:  accounting information systems; digital AIS; MSME; business sustainability; SDGs; scoping review; Indonesia; developing economies.