Abstract
Introduction: Small and medium enterprises may struggle to adopt digital technologies that support Strategic Management Accounting (SMA), while weak accounting information can contribute to financing constraints. The supplied evidence suggests that digital accounting, performance measurement and strategic information systems can improve reporting usefulness, but implementation is conditioned by resources, skills, readiness and organisational support. Methods: The researcher-selected databases and information sources were Google Scholar, ERIC. The eligibility protocol restricted publication years to 2020–2026. The exact calendar date of search execution was not recorded in the verified identification provenance; this is distinct from the publication-year eligibility range. A Systematic Review searched Google Scholar and ERIC using the verified Boolean strategy, with publication eligibility restricted to 2020–2026. Results: The five analytical themes were: SME adoption is limited by resource, capability and change-readiness constraints; digital transformation requires strategic purpose and sociotechnical alignment; data-enabled SMA can improve the quality and usefulness of financial information; improved information may support funding access, but creditworthiness is only indirectly evidenced; and a practical framework should be staged, measurable and locally supportable. One study reported a negative association between digital accounting and financial performance, indicating that implementation quality matters. Discussion/Conclusion: The evidence supports a readiness-based, strategically aligned and incremental framework linking affordable digital accounting, data governance, employee capability, SMA practices, performance indicators and funding transparency. Transfer to Soweto remains provisional because the evidence is geographically heterogeneous, direct South African evidence is limited, direct lender assessments are thin, and the supplied.