Factors Affecting Digital Accounting and Business Performance: Evidence from Dot.Com Businesses

Abstract

Digital accounting plays a pivotal role in enhancing the competitiveness and scalability of dot-com businesses. In today's fast-paced digital economy, adopting the right accounting practices is crucial for driving success and long-term growth. This paper explores the various factors that influence the adoption of digital accounting systems and examines how these factors contribute to the overall performance of dot-com business models. As the landscape of technology adoption and e-business value creation continues to evolve, businesses face increasing challenges in navigating these shifts. The study introduces a conceptual framework that connects technological, organizational, and environmental factors to the adoption of digital accounting, highlighting how these elements collectively impact business performance. To assess the strength of these factors, the study employs multiple regression analysis, providing insights into how different variables predict the adoption of digital accounting systems and their effect on firm outcomes. The study also proposes empirical tests based on a combination of surveys and secondary financial data gathered from dot-com firms. Ultimately, this research offers valuable practical implications for both managers and policymakers, shedding light on how to leverage digital accounting technologies effectively for improved business performance in the rapidly evolving dot-com sector.