Drawn from the experiences of 1,026 finance professionals in over 100 markets, the playbook charts six levels of digital maturity, from paper-based processes to AI-enabled operations; and offers practical pathways for SMEs to progress sustainably.

The findings reveal the profession’s bold ambition: while only 4% of organisations operate at advanced automation today, 41% expect to reach this stage within three years. Yet cost (62%), skills (46%) and time (32%) remain the biggest perceived barriers.

ACCA’s findings show that the more organisations take action and gain experience, the easier digital transformation becomes as skills improve, and worries about cost drop significantly. The playbook showcases real transformation stories from accountants and SME leaders worldwide, including insights from Malaysia, Africa, the UK and the UAE, illustrating how finance teams are driving AI adoption, integrating systems, and unlocking growth.

“Accountants sit at the heart of business data and decision-making,” said Aleksandra Zaronina-Kirillova, head of SME in the policy and insights team at ACCA. “Their understanding of process integrity, financial impact and governance makes them uniquely placed to guide SMEs through digital transformation with confidence and care.”

Built on the insights of ACCA’s global community, extensive discussions, and shared professional experience, this playbook brings together collective wisdom and practical guidance to help every accountant become a trusted digital navigator for SMEs. It also features a comprehensive Support Mechanisms Directory highlighting the funding, training, and programmes available worldwide to help SMEs and their advisers advance digital adoption with confidence.

Read the full playbook here.