The current research aims to unveil the interconnection between effectiveness of digital accounting information system (EDAIS) and sustainable business model innovation (SBMI). In particular, the study investigates the mediating function of digital business ecosystem (DBE) between EDAIS and SBMI. In this regard, this study confirms and establishes the relationships between EDAIS, DBE, and SBMI by using a sequential exploratory strategy that combines literature review and qualitative interviews, together with a quantitative survey of 723 small and medium enterprises (SMEs). The results analysis indicated that EDAIS had a positive impact on SBMI. Furthermore, it was shown that DBE had a role in partially mediating the relationship between EDAIS and SBMI. Therefore, it is recommended that practitioners adopt digital transformation and harness national policies, in order to improve their company's use of digital technology in accounting. Additionally, policymakers and practitioners can use this investigation to enhance their comprehension of the governance of DBE and to elucidate strategies, procedures, and management for DBE in order to establish and attain SBMI in the digital environment.
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