EFFECT OF DIGITAL ACCOUNTING SYSTEM ON SMES SUSTAINABLE PERFORMANCE IN MINNA, NIGER STATE

ABSTRACT This study investigates the effect of digital accounting systems on the sustainable performance of Small and Medium Enterprises (SMEs) in Minna, Niger State, Nigeria. The research aims to examine how the adoption and usage of digital accounting tools such as QuickBooks, Sage, Zoho Books, and Microsoft Excel influence financial decision-making, operational efficiency, and longterm business sustainability. Using a qualitative methodology, data were collected through semistructured interviews with seven (7) SME owners and managers across various sectors in Minna, Niger State. Thematic analysis revealed that while awareness of digital accounting systems is relatively high, actual adoption remains limited due to challenges such as lack of training, usability issues, cost barriers, funding, and inadequate infrastructure. SMEs that have adopted these systems reported improved financial transparency, better inventory and sales tracking, and more informed decision-making. The study concludes that digital accounting systems, when supported by adequate training, simplified interfaces, and enabling infrastructure, can significantly enhance SME sustainability. It recommends that government agencies, NGOs, and private sector stakeholders invest in digital literacy programs, offer subsidized software solutions, improve infrastructure, and promote awareness through localized demonstration and support. These measures are essential for overcoming existing barriers and enabling SMEs to fully leverage digital tools for long-term growth and success.