<![CDATA[MSMEs are a key driver of employment and economic activity, but many still struggle to manage financial information and adopt digital technologies effectively. Previous research shows that Accounting Information Systems (AIS) enhance business performance, while Technology Readiness is widely studied as a predictor of technology adoption. However, limited research has investigated whether Technology Readiness moderates the relationship between AIS and MSME performance, particularly in Indonesia. This gap is important because digital transformation may depend not only on the availability of technology but also on users’ readiness to adopt and utilize it. To address this gap, this study examines the direct effects of AIS and Technology Readiness on MSME performance and tests Technology Readiness as a moderating variable. Data were collected through questionnaires from 96 MSME owners and managers in Parepare City, Indonesia, selected using purposive sampling, and analyzed using PLS-SEM. The results indicate that AIS has a significant positive effect on MSME performance, while Technology Readiness also has a significant positive direct effect. However, the interaction effect is not statistically significant, indicating that Technology Readiness does not moderate the relationship between AIS and MSME performance. Theoretically, these findings extend the AIS and Technology Readiness literature by demonstrating that both variables contribute independently to MSME performance rather than functioning as complementary mechanisms. Practically, policymakers and support institutions should develop distinct interventions for accounting-system implementation and digital capability development, while MSME owners should strengthen financial-system utilization and digital readiness as separate but complementary organizational capabilities.]]>
