The influence of digital transformation and implementation barriers on innovation in brazilian micro, small, and medium enterprises

• Edna Cassaro ^[1] ; Ieda Margarete Oro ^[1] ; Sergio Begnini ^[1] ; Marco Ricardo Rosa ^[2]
  1. [1] Universidade do Oeste de Santa Catarina-Brasil
  2. [2] Pontificia Universidad Católica de Campinas-Brasil
• Localización: AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas, ISSN 1577-2403, Nº 149, 2025, págs. 26-30
• Idioma: español
• Enlaces
  • Texto Completo Ejemplar
• Resumen

  • The study aims to analyze the influence of digital transformation and the moderating role of barriers to digitalization in 731 Brazilian micro, small, and medium-sized enterprises (MSMEs). The results indicate that digital transformation has a positive and significant impact on innovation. Furhermore, barriers to digitalizalion negatively and significantly affect the relationship between digital transformation and innovation, only in medium-sized companies. This study contributes to strategic management practices by providing insights into the role of digital transformation in business innovation. Futurere search should investigate why barriers to digitalization do not impact the relationship between digital transformation and innovation