Small and medium-sized enterprises (SMEs) play an increasingly important role in global economic development, and they have encountered many unique problems (such as resources and strategic choice). Strategic management accounting (SMA) techniques can help SMEs allocate limited resources rationally and integrate internal and external information to help managers make strategic decisions. However, how and what is the SMA applied in the reality of SMEs, especially in developing countries today. This paper aims to explore the extent to which SMEs of developing countries use SMA. This article used the qualitative research method and the data were collected by interviewing five managers and two employees in M company. The findings indicated that: (1) The senior managers of SMEs do not have an understanding of accounting nor pay enough attention to it, and the role of SMA is even worse; (2) Although the chief financial officers obtain the knowledge of SMA, they cannot fully involve it in their strategic decision making. (3) SMEs have realized that enterprise culture is very important for a company to achieve strategic goals, but it is far from enough to attach importance to and create it. (4) The general managers of SMEs believe that the operating department is the core of the company and all resources should be prioritized to meet their needs.

In the swiftly evolving business landscape, digital transformation (DT) has emerged as a crucial strategy for firms to gain a competitive edge. Despite the abundance of literature on DT in firms, there remains a dearth of empirical research that defines and analyzes crucial antecedents of small and medium-sized enterprises’ (SMEs) DT from an internal perspective. To fill this research gap, this study examines the correlation between organizational agility and digital capability in cultivating SMEs' DT while also evaluating top management support as a moderating variable through the lens of internal factors of SMEs. The results indicate that both organizational agility and digital capability have a positive impact on SMEs' DT, with organizational agility significantly influencing digital capability. Furthermore, the findings highlight that digital capability serves as a mediator between organizational agility and SMEs' DT. In addition, top management support plays a moderating role in these relationships to a certain extent. Additionally, we explicate the concept of digital capabilities from the perspective of dynamic capability. Our study contributes to an enhanced understanding of the effect of organizational agility and digital capability on SMEs' DT, as well as the role of top management support. We provide recommendations for managers to enhance organizational agility and suggest that SMEs should improve their digital thinking to better perceive digital technology changes, enhance digital operation capabilities, and better integrate digital resources.

The consensus that the digital economy drives urban-rural integration has been gradually reached both in practice and theory. Besides, the way by which the digital economy drives urban-rural integration remains updated iteratively. The coming period is an important opportunity to break down the dualistic urban-rural structure and improve the urban-rural integration development. It is also a critical stage for China to promote the deep integration of the digital economy and the real economy. In this study, the intrinsic mechanism of the digital economy in driving the four dimensions of urban-rural integration was elaborated. An analysis was made of the spatial effects in 30 provinces (municipalities and autonomous regions) of China during 2011–2019 using Bivariate Global Moran’s I and geographically and temporally weighted regression (GTWR) models. As revealed by the results: (1) the digital economy and the four dimensions of urban-rural integration advance steadily, in which the convergence degree of urban and rural resident consumption is comparatively higher; (2) there is a significant spatial auto-correlation between the digital economy and the four dimensions of urban-rural integration, with the influence gradually strengthened with time; (3) the digital economy exerts mainly positive impacts on the equivalent allocation of urban and rural factors, integration of three industries in urban and rural areas, and convergence degree of urban and rural resident consumption, but inhibits the equalization of urban and rural public services in nearly half research areas; (4) both digital equipment basis and user basis play a vital role in promoting the four dimensions of urban-rural integration.