İşletme Bilimi ve Uygulamaları Dergisi 2791-8866 Duzce University Sustainability Accounting and Reporting Sürdürülebilirlik Muhasebesi ve Raporlama Barriers to Technology Adoption in SMEs’ Sustainability Accounting: A Conceptual Model Based on the TOE–Institutional Theory Framework KOBİ’lerin Sürdürülebilirlik Muhasebesinde Teknoloji Benimsemelerinin Önündeki Engeller: TOE–Kurumsal Teori Temelli Kavramsal Bir Model Önerisi https://orcid.org/0000-0002-6801-982X Sünbül Koçak Zeliha BALIKESİR ÜNİVERSİTESİ 04 29 2026 6 1 37 47 10 19 2025 03 17 2026 Copyright © 2021, Journal of Business Science and Applications 2021 Journal of Business Science and Applications

This study examines, from a theoretical perspective, the barriers that constrain the adoption of digital technologies in the sustainability accounting practices of small and medium-sized enterprises (SMEs). Drawing on an integration of the Technology–Organization–Environment (TOE) framework and Institutional Theory, the study analyzes internal factors (technological infrastructure deficiencies and organizational resistance) and external factors (regulatory uncertainties and institutional pressures) through a holistic conceptual model. The developed model systematically reveals the interactive effects of these factors on SMEs’ sustainability accounting performance. The findings indicate that the transition to digital sustainability accounting extends beyond a purely technical transformation, constituting a multidimensional process that encompasses institutional learning and the pursuit of legitimacy. The study offers strategic recommendations for policymakers and scholars to accelerate the digital transformation of SMEs and provides an original theoretical contribution to the existing literature.

Bu çalışma, küçük ve orta ölçekli işletmelerin (KOBİ) sürdürülebilirlik muhasebesi pratiklerinde dijital teknoloji benimsemesini kısıtlayan engelleri kuramsal bir perspektiften ele almaktadır. Teknoloji-Organizasyon-Çevre (TOE) çerçevesi ile Kurumsal Teori'nin entegrasyonuna dayanan bu çalışmada, içsel faktörler (teknolojik altyapı yetersizlikleri ve örgütsel direnç) ile dışsal faktörler (düzenleyici belirsizlikler ve kurumsal baskılar) bütüncül bir kavramsal model aracılığıyla analiz edilmektedir. Geliştirilen model, söz konusu faktörlerin KOBİ'lerin sürdürülebilirlik muhasebesi performansı üzerindeki etkileşimsel etkilerini bütüncül bir yaklaşımla ortaya koymaktadır. Araştırma bulguları, dijital sürdürülebilirlik muhasebesine geçişin salt teknik bir dönüşümün ötesinde, kurumsal öğrenme ve meşruiyet kazanımını kapsayan çok boyutlu bir süreç niteliği taşıdığını göstermektedir. Çalışma; politika yapıcılara ve akademisyenlere yönelik KOBİ'lerin dijital dönüşümünü hızlandırmaya ilişkin stratejik öneriler sunmakta ve mevcut yazına özgün bir kuramsal katkı sağlamaktadır.

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