Accounting information systems, automation, and financial information quality: evidence from small and medium-sized enterprises in the Democratic Republic of Congo

[EN] The quality of accounting information is a critical determinant of transparency, decision-making, and sustainability in small and medium-sized enterprises (SMEs), particularly in developing economies characterised by low levels of digitalisation. This study examines the impact of Accounting Information System (AIS) characteristics on accounting information quality in SMEs operating in the Democratic Republic of Congo (DRC), a context marked by limited ICT infrastructure, weak institutional support, and low AIS adoption. Using survey data collected from 133 SMEs and applying Partial Least Squares Structural Equation Modeling (PLS-SEM), the results show that AIS structure (? = 0.377, p < 0.01), system automation (? = 0.351, p < 0.05), AIS performance (? = 0.267, p < 0.01), and continuous staff training (? = 0.160, p < 0.05) have significant positive effects on accounting information quality, explaining 58.2% of its variance (R² = 0.582). In contrast, AIS integration into organisational management processes does not exhibit a significant effect. These findings suggest that, in low-digitalisation environments, foundational system attributes and human capital development are more decisive for improving accounting information quality than advanced managerial integration. The study contributes to AIS literature by providing empirical evidence from an underexplored, institutionally constrained context and offers practical insights for SME managers and policymakers seeking to enhance financial information quality through incremental and context-sensitive digitalisation strategies.