<![CDATA[This study aims to elaborate the meaning of digital accounting and artificial intelligence in the business governance of digitally based Small and Medium Enterprises (SMEs). This issue is driven by the increasing pace of digital transformation, the demand for operational efficiency, and the need for digital data-driven decision-making. This study employs a critical phenomenological approach using Interpretative Phenomenological Analysis (IPA), which is extended through a critical reading of social, technological, digital literacy, data security, and resource limitation contexts among SME actors. Data were collected through in-depth interviews with digitally based SME actors, focusing on their lived experiences in adopting digital accounting and artificial intelligence. The findings indicate that digital accounting is not merely interpreted as a digital financial recording system, but also as a governance practice that supports transparency, efficiency, accountability, and financial control within business operations. Artificial intelligence is interpreted as a strategic instrument that supports digital promotion, customer service, data analysis, cybersecurity, and the optimization of business decision-making. This study also finds that the integration of digital accounting and artificial intelligence not only improves the quality of data-driven decision-making and predictive capability, but also reveals structural constraints in developing business governance.]]>
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