Barriers to Technology Adoption in SMEs’ Sustainability Accounting: A Conceptual Model Based on the TOE–Institutional Theory Framework

Öz

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.

Anahtar Kelimeler

• SMEs
• Sustainability accounting
• Digital transformation
• TOE framework
• Institutional theory

Etik Beyan

This study has been prepared in accordance with the principles of scientific research and publication ethics. No data collection methods requiring ethics committee approval (such as surveys, interviews, or experiments) were used during the research process. All sources cited in the study have been referenced properly in line with academic integrity standards. During the stages of language editing, conceptual model development, and stylistic refinement, the ChatGPT (GPT-5) large language model developed by OpenAI was utilized. ChatGPT was employed solely for linguistic and stylistic purposes; all scientific content, analyses, and interpretations are entirely the author’s original contribution.

KOBİ’lerin Sürdürülebilirlik Muhasebesinde Teknoloji Benimsemelerinin Önündeki Engeller: TOE–Kurumsal Teori Temelli Kavramsal Bir Model Önerisi

Öz

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.

Anahtar Kelimeler

• KOBİ
• Sürdürülebilirlik muhasebesi
• Dijital dönüşüm
• TOE modeli
• Kurumsal teori

Destekleyen Kurum

Bu araştırma için herhangi bir dış finansman alınmamıştır.

Etik Beyan

Bu çalışma insan veya hayvan katılımcıları içermemektedir. Tüm prosedürler bilimsel ve etik ilkelere uygun olarak gerçekleştirilmiş olup, atıfta bulunulan tüm çalışmalar uygun şekilde kaynak gösterilmiştir.

Teşekkür

Yazar herhangi bir kişi veya kuruma teşekkür etmek istememektedir.

Kaynakça

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