Fintech and Digital Business: Accountants Perspective as SMEs Transformation Partners


This article aims to provide descriptive analysis using strategic management approach regarding fintech and digital business from accountants perspective as SME transformation partners. The development of technology has significant impact to economics ac- tivities including SMEs ways of working. This technology has shifted SMEs mindset to be more effective and efficient in operations. From previous studies, it has been assessed the strengths, weaknesses, opportunities and threats (SWOT) of fintech and e-com- merce to SMEs operations. Using internal-external factors and matrix, it is concluded that fintech and e-commerce in the stage of growth and expansion. General strategies formulated using SWOT matrix are collaboration and joint program between govern- ment and accountants as business partner between SMEs user, government and providers, encourage to improve fintech and e- commerce product development, collaboration between fintech and e-commerce with financial institution, clarity on government regulation and improving facility and infrastructure to support SMEs businesses. Role of accountants could be maximised to imple- ment those general strategies formulation.


Fintech, e-commerce, digital technology, accountants, small medium enterprises, strategic management


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