Abstract

In a context of accelerated digital transformation, this study investigates the mediating effect of digital technologies on SME performance through financial information systems (FIS). Grounded in the resource-based view and dynamic capabilities theory, it employs a mixed-methods approach—including qualitative interviews and a quantitative survey of 398 SMEs—to explore the conditions under which strategic alignment between financial digitalization and organizational competitiveness can be achieved. The findings reveal that the integration of technologies such as ERP systems, cloud computing, and business intelligence tools significantly enhances decision-making efficiency, particularly when firms possess a sufficient level of digital maturity and operate within a supportive institutional environment. The article concludes with managerial recommendations and suggests future research avenues focused on the levers of sustainable performance in digital ecosystems.

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