<![CDATA[Purpose: This study aims to analyze the effects of behavioral accounting, budgetary control, and financial technology adoption on the financial sustainability of micro, small, and medium enterprises (MSMEs), with ESG-oriented digital transformation positioned as a mediating variable. The study responds to the growing need to understand how internal behavioral and technological capabilities support sustainable financial performance in the context of digitalization and increasing ESG pressures. Methodology/approach: This study adopts a quantitative research approach using primary data collected from MSMEs. The research model is empirically tested using partial least squares structural equation modeling (PLS-SEM) to examine the direct and indirect relationships among behavioral accounting, budgetary control, financial technology adoption, ESG-oriented digital transformation, and financial sustainability. PLS-SEM is employed due to its suitability for predictive analysis and complex mediation models in MSME research. Findings: The findings indicate that behavioral accounting has a significant positive effect on both ESG-oriented digital transformation and financial sustainability. Financial technology adoption is also found to significantly influence ESG-oriented digital transformation and financial sustainability. ESG-oriented digital transformation, in turn, has a significant positive effect on financial sustainability and mediates the relationships between behavioral accounting and financial sustainability as well as between financial technology adoption and financial sustainability. In contrast, budgetary control does not have a significant direct effect on financial sustainability, nor does it significantly influence ESG-oriented digital transformation or exert an indirect effect through the mediating variable. Practical implications: The results suggest that MSME owner managers should prioritize strengthening behavioral accounting practices and adopting financial technologies aligned with ESG principles to enhance financial sustainability. Policymakers and supporting institutions should focus on developing behavioral competencies and promoting FinTech-driven digital transformation rather than emphasizing traditional budgeting mechanisms. Originality/value: This study contributes to the literature by empirically demonstrating the mediating role of ESG-oriented digital transformation in linking behavioral accounting and financial technology adoption to financial sustainability in MSMEs. It also highlights the limited role of budgetary control in sustainability-oriented contexts, offering new insights into the drivers of MSME financial sustainability in the digital and ESG era.]]>
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