Strategic Analysis of Digital Transformation and Revenue Optimization in the Modern Business Sector: Accounting and Technology Perspectives

Abstract

Main Objectives: To examine the comprehensive impact of digital transformation on business performance and revenue optimization in the modern economy by integrating three strategic perspectives (e-commerce adoption by MSMEs, cloud computing infrastructure (IaaS) management, and big data analytics implementation) and identifying the strategic synergies required for sustainable business growth.
Background Problem: MSMEs and technology service providers face the same pressure to adapt or lose market relevance. Digital adoption among MSMEs is not yet matched by consistent digital accounting practices, IaaS revenue is exposed to SLA penalties, and the adoption of comprehensive big data analytics among SMEs remains below 1%.
Novelty: This study weaves three pillars of the digital economy (downstream digital adoption, upstream infrastructure optimization, and data asset processing) into a single strategic analysis that combines accounting and information systems perspectives.
Research Methods: A qualitative-descriptive approach using a comparative and integrative literature review that synthesizes the empirical findings, quantitative data, and conceptual frameworks of three studies.
Findings and Results: Digital adoption increases MSME turnover by up to 28% through improved financial transparency and wider market access. In cloud computing, revenue maximization depends on strategic SLA management, resource scalability, and minimization of technical penalties. Big data implementation enables modern businesses to turn raw digital traces into high-value monetary assets.
Conclusion: Digital transformation is a prerequisite for revenue optimization and business sustainability. The study offers a comprehensive framework and strategic guidance for digital entrepreneurs and researchers to navigate the complexity of the digital economy.