The extent to which digital technologies, such as Artificial Intelligence (AI) and cloud technology, impact the financial performance of small and medium-sized enterprises (SMEs) remains unclear. To address this, the present study aims to investigate the actual level of digitalization in SMEs, its impact on business performance, and the role of external accountants (accountants and tax advisors for SMEs) in providing business advice. For this purpose, we conducted a questionnaire survey involving 160 SME owner-managers (SMOMs) in Hyogo Prefecture, Japan. The results of our analysis revealed that superficial digitalization alone does not positively impact SMEs' financial performance. However, performance improves significantly when SMOMs perceive digital technology as being comprehensively integrated into their business processes. Additionally, the findings show that the more SMOMs perceive digital technology as useful, the more likely they are to associate digitalization with improved financial performance. Furthermore, the adoption of cloud accounting was found to have a positive impact on enhancing employee involvement. In turn, SMOMs who recognized this improvement tended to perceive digitalization as a driver of better financial performance. Finally, the results indicate that the more SMOMs regarded external accountants' business advice as useful, the better their company's financial performance. With these new insights into SMEs in Japan, this study contributes to the accounting literature by providing a deeper understanding of the relationship between digitalization, financial performance, and the role of external accountants. The study concludes with a discussion of its contributions, limitations, and opportunities for future research.
"},{"@language":"ja","@value":"人工知能（AI）やクラウド技術などのデジタル技術が中小企業の業務に変革をもたらしている中，デジタル化が企業の業績に与える具体的な影響は明確ではない。本研究は，日本の兵庫県に所在を置く中小企業160社を対象に質問票調査を行い，デジタル化のレベルと業績への影響，および当該影響下における外部会計士（中小企業の顧問税理士・会計士）のビジネス・アドバイスの役割についてクロス分析や分散分析をもとに実態を明らかとすることを目的とする。調査の結果，第1に，日本の中小企業ではデジタル化の単なる導入だけでは業績に対して正の影響を与えず，デジタル技術を有効活用していると経営者が考えている企業の方がその業績が向上する傾向がみられた。第2には，経営者がデジタル技術を有用であると考えていることが，収益性の向上につながることが示された。第3に，デジタル化の選択肢の１つであるクラウド会計の導入が経営参画の向上，ひいては業績に影響を与えていることがわかった。第4に，日本の中小企業における外部会計士のビジネス・アドバイスに関しては，外部会計士のアドバイスの有用性を認識している経営者ほど，企業の業績が向上していた。また，さまざまなアドバイスのうち，意思決定に有用な情報を提供するビジネス・アドバイスが業績の向上の要因の１つとして考えられることが明らかとされた。本調査結果は，これまで海外で行われてきたデジタル化および外部会計士によるビジネス・アドバイスに関する研究を，日本の中小企業から収集したデータで追証できたという貢献が認められる。
"}],"abstractLicenseFlag":"disallow"}],"creator":[{"@id":"https://cir.nii.ac.jp/crid/1410306583737796608","@type":"Researcher","foaf:name":[{"@language":"ja","@value":"加納 慶太"},{"@language":"en","@value":"Kano Keita"}],"jpcoar:affiliationName":[{"@language":"en","@value":"Prefectural University of Hiroshima"},{"@language":"ja","@value":"県立広島大学"}]},{"@id":"https://cir.nii.ac.jp/crid/1410306583737796609","@type":"Researcher","foaf:name":[{"@language":"ja","@value":"菅原 智"},{"@language":"en","@value":"Sugahara Satoshi"}],"jpcoar:affiliationName":[{"@language":"en","@value":"Kwansei Gakuin University"},{"@language":"ja","@value":"関西学院大学"}]}],"publication":{"publicationIdentifier":[{"@type":"PISSN","@value":"2189650X"},{"@type":"EISSN","@value":"24358789"},{"@type":"NDL_BIB_ID","@value":"026600249"},{"@type":"ISSN","@value":"2189650X"},{"@type":"LISSN","@value":"2189650X"}],"prism:publicationName":[{"@language":"ja","@value":"中小企業会計研究"},{"@language":"en","@value":"Journal of Accounting Resarch for Small- and Medium-sized Entities"}],"dc:publisher":[{"@language":"en","@value":"Japan Accounting Association for SMEs"},{"@language":"ja","@value":"中小企業会計学会"}],"prism:publicationDate":"2025","prism:volume":"2025","prism:number":"11","prism:startingPage":"77","prism:endingPage":"93"},"url":[{"@id":"http://id.ndl.go.jp/bib/034474945"},{"@id":"https://ndlsearch.ndl.go.jp/books/R000000004-I034474945"}],"availableAt":"2025","foaf:topic":[{"@id":"https://cir.nii.ac.jp/all?q=%E4%B8%AD%E5%B0%8F%E4%BC%81%E6%A5%AD","dc:title":"中小企業"},{"@id":"https://cir.nii.ac.jp/all?q=%E3%83%87%E3%82%B8%E3%82%BF%E3%83%AB%E3%83%BB%E3%83%88%E3%83%A9%E3%83%B3%E3%82%B9%E3%83%95%E3%82%A9%E3%83%BC%E3%83%A1%E3%83%BC%E3%82%B7%E3%83%A7%E3%83%B3%EF%BC%88DX%EF%BC%89","dc:title":"デジタル・トランスフォーメーション（DX）"},{"@id":"https://cir.nii.ac.jp/all?q=%E3%83%93%E3%82%B8%E3%83%8D%E3%82%B9%E3%83%BB%E3%82%A2%E3%83%89%E3%83%90%E3%82%B9","dc:title":"ビジネス・アドバス"},{"@id":"https://cir.nii.ac.jp/all?q=%E7%B5%8C%E5%96%B6%E5%8F%82%E7%94%BB","dc:title":"経営参画"},{"@id":"https://cir.nii.ac.jp/all?q=SMEs","dc:title":"SMEs"},{"@id":"https://cir.nii.ac.jp/all?q=digital%20transformation","dc:title":"digital transformation"},{"@id":"https://cir.nii.ac.jp/all?q=business%20advice","dc:title":"business advice"},{"@id":"https://cir.nii.ac.jp/all?q=employee%20involvement","dc:title":"employee involvement"}],"dataSourceIdentifier":[{"@type":"JALC","@value":"oai:japanlinkcenter.org:2014859788"},{"@type":"NDL_SEARCH","@value":"oai:ndlsearch.ndl.go.jp:R000000004-I034474945"}]}