Authors : Mário Cândido Mucama; Dr. Agostinho Valente Macane

Volume/Issue : Volume 11 - 2026, Issue 3 - March

Google Scholar : https://tinyurl.com/3f8x35av

Scribd : https://tinyurl.com/39de8y78

DOI : https://doi.org/10.38124/ijisrt/26mar1388

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Abstract : Digital transformation has generated profound changes in various sectors, including accounting, and is increasingly relevant for ensuring the efficiency, transparency, and reliability of financial information. In this context, this study analyzes the contribution of digital accounting systems to the provision of accounting services, focusing on the companies AS Consultores and X-Better, located in Nampula, from 2022 to 2024. The research aimed to identify the digital systems adopted, evaluate changes in the quality and efficiency of accounting services, analyze the benefits and challenges of implementation, and examine the perception of managers and accountants regarding the usefulness of digital accounting. A case study approach was adopted, with primary data collected from consultants and employees of the companies, complemented by a literature review on accounting digitization. The results indicate that digitization significantly contributed to reducing accounting errors, decreasing delays in reporting, accelerating the preparation of financial reports, and facilitating compliance with tax obligations. Furthermore, it improved information transparency and support for strategic decision-making. Despite the progress made, challenges related to implementation costs, information security, and staff training were identified. It is concluded that accounting digitization represents a strategic tool for increasing the efficiency, competitiveness, and sustainability of SMEs in Mozambique, especially in contexts with technological limitations.

Keywords : Digital Accounting, Operational Efficiency, Accounting Delays, SMEs, Nampula, Financial Transparency.

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