.... SME IPA Accounting Artificial intelligence Design science AI DMA Digital maturity model Intelligent accounting Intelligent process automation Automated accounting This interdisciplinary article presents a practical intelligent accounting digital maturity model (IADMM) for small...

... Emerald Publishing Limited Licensed re-use rights only Digitalisation Environment sustainability Accounting SME Technology Management support Despite the several benefits associated with digital accounting, there appears to be a lack of consensus on antecedents/enablers of digital...

...Christine Weigel; Martin R.W. Hiebl Purpose Small- and medium-sized enterprises (SMEs) carry huge economic importance worldwide. At the same time, SMEs face specific challenges, some of which may be alleviated by employing accountants. However, research on the role and impact of accountants...

... of the champion in the specific context of SMEs. This key player in the promotion and adoption of MAIs in SMEs has to be endorsed by the leader of the organization to ensure the innovation’s adoption. In addition, Rogers’ framework underlines that the predominant factor is complexity as both an endogenous...