APSKAITOS SKAITMENIZAVIMO IŠŠŪKIAI MAŽOSE IR VIDUTINĖSE LIETUVOS ĮMONĖSE

Abstract

This article examines the challenges of accounting digitalization in small and medium-sized enterprises (SMEs).
The literature review indicates that the impact of digitalization is primarily associated with accounting data quality,
internal control processes, and changes in accountants’ competencies. To evaluate the significance of these factors in
practice, a survey of Lithuanian accounting professionals was conducted. The study involved 89 respondents representing
SMEs operating in Lithuania. The results reveal that the automation of accounting processes is generally perceived
positively and is associated with a reduction in routine errors. However, system integration remains one of the most
problematic aspects of data quality management. The findings also indicate that digitalization increases the importance
of internal control procedures, particularly in ensuring traceability of actions and detecting errors in automated
environments. Furthermore, accounting professionals acknowledge the growing need for information technology skills
and continuous professional development. The study suggests that successful management of accounting digitalization
depends not only on technological solutions but also on organizations’ ability to ensure data quality, maintain effective
internal control systems, and develop employees’ competencies