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Advances in Social Sciences Research Journal – Vol. 11, No. 11

Publication Date: November 25, 2024

DOI:10.14738/assrj.1111.17847.

AL-Ghaili, M., Mahomed, A. S. B., & Yusof, R. N. R. (2024). Driving Digital Transformation: The Impact of SME Digitalization on

Technology Acceptance and Usage in Small and Medium Enterprises of Yemen. Advances in Social Sciences Research Journal, 11(11).

89-105.

Services for Science and Education – United Kingdom

Driving Digital Transformation: The Impact of SME Digitalization

on Technology Acceptance and Usage in Small and Medium

Enterprises of Yemen

Mohammed AL-Ghaili

School of Business and Economics, UPM, Malaysia

Anuar Shah Bali Mahomed

School of Business and Economics, UPM, Malaysia

Raja Nerina Raja Yusof

School of Business and Economics, UPM, Malaysia

ABSTRACT

This research investigates the relationships between digitalization, perceived

usefulness, attitudes toward using technology, and actual system use of

technologies within the context of small and medium-sized enterprises (SMEs) in

Yemen. Using a two-step structural equation modelling approach, the research

investigates both direct and mediating effects. Data were gathered from 392 SMEs

in Yemen by employing a survey research design. The measurement model was

estimated to evaluate the constructs' accuracy, while the structural model was

analyzed to investigate the proposed relationships. Findings reveal that SME

digitalization significantly enhances perceived usefulness, which positively

influences users' attitudes toward technology adoption and subsequently drives

actual system use. Specifically, the analysis shows that improvements in

digitalization practices lead to heightened perceptions of usefulness and favorable

attitudes, ultimately resulting in increased actual system use. Moreover, the results

indicate that perceived usefulness and attitudes serve as significant mediators

between digitalization and system use. This research contributes to understanding

how enhancing perceived usefulness and fostering positive attitudes can facilitate

technology adoption in SMEs, providing important implications for practitioners,

policymakers, and researchers focused on digital transformation. Overall, the

findings emphasize the importance of strategic digitalization efforts to improve

operational efficiency and promote successful technology acceptance in small and

medium enterprises.

Keywords: Technology Acceptance Model, SME Digitalization, Perceived Usefulness,

Attitude Toward Using, Actual System Use.

INTRODUCTION

In the ever-evolving digital landscape, the successful integration of technology has become a

crucial factor for the growth and sustainability of Small and Medium Enterprises (SMEs). The

influence of SME digitalization on the attitude toward using and actual system use of technology

remains a crucial topic of research, especially in the context of developing countries like Yemen.

SMEs play a crucial role in the economic development of Yemen, contributing to employment

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generation and economic growth. However, SMEs in Yemen have lagged in adopting digital

technologies compared to their larger counterparts [1, 2]. The digital transformation of SMEs

in Yemen faces several challenges, including a lack of capital, shortage of skilled staff, and

limited technological resources [3, 4]. Mainly, the ongoing development of the digital economy

has caused SMEs in Yemen to face significant dilemmas in digital transformation across three

dimensions: technology, organization, and environment [5, 6]. SMEs in Yemen often lack the

digital transformation awareness due to their limited knowledge reserves and management

capacity, leading to a digital divide between large enterprises and SMEs in the country.

However, SMEs play a crucial role in Yemen's economy, significantly contributing to

employment, income generation, and overall economic stability. Recent reports indicate that

SMEs represent approximately 99.6% of all businesses in Yemen, underscoring their

dominance in the economic landscape [7-9]. This substantial presence translates into

qualitative impacts, such as job creation and poverty alleviation, which are vital in a country

facing numerous socio-economic challenges [10, 11]. The importance of SMEs in Yemen

extends beyond their sheer numbers. They are pivotal in fostering economic growth and

development. For instance, SMEs have been identified as key drivers of innovation and strategic

performance within the manufacturing sector, which is essential for enhancing

competitiveness in the global market [12-14]. Economic contribution is critical, especially in a

context where larger enterprises may not be as prevalent or effective in addressing local

market needs.

Moreover, SMEs are instrumental in promoting sustainable development in Yemen. They

contribute to various dimensions of sustainability, including economic, social, and

environmental aspects [8]. The empirical study conducted by Ghaleb and Ekrem [15] highlights

the role of SMEs in enhancing sustainable development indicators, which is crucial for the long- term viability of the Yemeni economy. Additionally, the integration of innovative practices

within SMEs can lead to improved operational efficiencies and better market responsiveness,

further solidifying their role in economic resilience [9, 12].

Despite their importance, SMEs in Yemen face numerous challenges, including limited access

to financing, inadequate infrastructure, and a lack of skilled labor [16]. The role of microfinance

institutions has been highlighted as a potential solution to these barriers, providing essential

business development services that can enhance the operational capabilities of SMEs [17, 18].

Furthermore, the digitalization of SMEs is seen as a pathway to overcoming some of these

challenges, enabling businesses to reach broader markets and improve their service delivery

[16, 19].

SMEs in Yemen also face significant challenges in adopting technologies, which significantly

hampers their growth and competitiveness. These challenges can be broadly categorized into

financial constraints, infrastructural deficiencies, lack of skilled personnel, and socio-cultural

barriers. One of the most pressing issues is the lack of financial resources [4-6]. Many SMEs in

Yemen struggle to secure adequate funding for technology adoption due to limited access to

credit and high-interest rates [18]. This financial barrier is compounded by the overall

economic instability in the country, which discourages investment in new technologies. As

noted by Hussein Alghushami, Zakaria [20], the scarcity of financial resources is a critical

impediment to the adoption of cloud computing and other modern technologies in various

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AL-Ghaili, M., Mahomed, A. S. B., & Yusof, R. N. R. (2024). Driving Digital Transformation: The Impact of SME Digitalization on Technology

Acceptance and Usage in Small and Medium Enterprises of Yemen. Advances in Social Sciences Research Journal, 11(11). 89-105.

URL: http://dx.doi.org/10.14738/assrj.1111.17847

sectors, including SMEs. Furthermore, the high costs associated with acquiring and

implementing new technologies can deter SMEs from pursuing digital transformation [21, 22].

In addition to financial constraints, the technological infrastructure in Yemen is often

inadequate. Many SMEs operate in environments where internet connectivity is unreliable, and

access to necessary technological tools is limited [6, 16]. This lack of infrastructure not only

hinders the adoption of e-business solutions but also affects the overall efficiency and

productivity of these enterprises. The study by Saleh and Manjunath [1] highlights that the

technological landscape in Yemen is still developing, which poses significant challenges for

SMEs aiming to integrate advanced technologies into their operations. Another significant

barrier is the shortage of skilled labor. Many SMEs lack employees who are trained in modern

technologies, which creates a gap in the knowledge required for effective technology adoption

[3-6, 16]. The absence of qualified personnel to implement and maintain new systems can lead

to resistance among SME owners and managers, who may feel overwhelmed by the

complexities of new technologies [20, 21, 23]. This situation is exacerbated by the general

educational deficiencies in the country, which limit the availability of a skilled workforce

capable of driving technological innovation within SMEs [18, 24].

Socio-cultural factors also play a critical role in the challenges faced by SMEs in Yemen. There

is often a lack of awareness regarding the benefits of technology adoption, which can lead to

resistance to change among business owners [16]. Additionally, cultural attitudes towards

technology and innovation may hinder the willingness of SMEs to invest in new systems, as

traditional practices are often deeply ingrained in the business culture [20]. The fear of

unemployment resulting from automation and technological advancements further

complicates the situation, as employees may resist changes that threaten their job security [21,

25].

The literature on the impact of digitalization on SMEs in Yemen reveals a significant gap

regarding how digitalization influences attitudes toward technology use and actual system

usage. While there is a growing body of research on digital transformation and its benefits for

SMEs globally, specific studies focusing on the Yemeni context remain scarce. Digital

transformation is recognized as a critical factor for enhancing the performance of SMEs, with

various studies indicating that the adoption of digital technologies positively impacts

operational efficiency and competitive advantage [26-28]. However, the relationship between

digitalization and user attitudes, particularly in the context of Yemeni SMEs, has not been

thoroughly explored. For instance, while Teng, Wu [29] emphasize the foundational role of

digital technologies in the transformation process, they do not specifically address how these

technologies affect user perceptions and attitudes within specific cultural and economic

contexts like Yemen.

Moreover, the Technology Acceptance Model (TAM) has been widely used to understand

technology adoption, highlighting the importance of perceived usefulness and perceived ease

of use as critical determinants of user acceptance [30, 31]. However, studies that explicitly

apply this model to Yemeni SMEs and investigate how digitalization influences these

perceptions are limited. For example, while literature also discusses the performance outcomes

of digitalization in SMEs, it lacks a focus on the mediating role of perceived usefulness and ease

of use in shaping attitudes toward technology adoption [26, 32]. Additionally, the challenges

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faced by SMEs in adopting digital technologies, such as financial constraints and infrastructural

deficiencies, are well-documented [1, 33]. However, the specific impact of these challenges on

perceived usefulness and ease of use, and consequently on attitudes toward technology, has not

been adequately addressed in the literature. This gap is critical, as understanding these

relationships could provide insights into how to better support Yemeni SMEs in their digital

transformation journeys.

Furthermore, while some studies have explored the external factors influencing technology

adoption, such as competitive pressure and market dynamics, the internal factors related to

user attitudes and perceptions remain under-researched [34]. This is particularly relevant in

the Yemeni context, where socio-cultural factors may significantly influence attitudes toward

technology use. In general, the existing literature highlights the significant impact of perceived

usefulness and ease of use on the adoption and utilization of technology within SMEs. However,

the specific mechanisms by which digitalization influences these perceptions and subsequent

technology usage are not well understood, particularly in the Yemeni context [35]. The existing

literature indicates a clear gap in understanding how digitalization impacts attitudes toward

using technology and actual system use among Yemeni SMEs, particularly through the

mediating roles of perceived usefulness and ease of use. Future research should aim to fill this

gap by exploring these relationships in depth, considering the unique socio-economic and

cultural context of Yemen.

Hence, this research aims to investigate the influence of SME digitalization on attitude toward

using and actual system use of technology, with a specific focus on the mediating roles of

perceived usefulness and ease of use. The study builds on the Technology Acceptance Model as

the theoretical framework, which has been successfully tested in the Yemeni context [36].

Survey-based research is employed within SMEs in Yemen, exploring the relationships between

digitalization, perceived usefulness, perceived ease of use, attitude toward using, and actual

system use. The findings of this study contribute to the existing body of knowledge by providing

empirical evidence on the intricacies of the digitalization-technology adoption process in

Yemeni SMEs.

The remaining sections of research are arranged as follows: The theoretical framework and

development of the hypotheses are presented in Section Two. The methodology of the study is

presented in detail in Section Three, and the data analysis and findings are covered in Section

Four. A discussion and the research's conclusion are given in the final sections.

THEORETICAL BACKGROUND

This study examines how digitalization affects Yemeni entrepreneurs' attitudes toward using

technology and their actual system usage, focusing on the mediation effects of perceived

usefulness. The research is framed using the Technology Acceptance Model (TAM), which offers

a solid base for understanding how technology is adopted and integrated within SMEs.

Originally developed by Davis, Bagozzi [37], TAM has been widely used in many studies to

explore how users adopt new technologies. It is rooted in the Theory of Reasoned Action (TRA)

Ajzen [38] and the Theory of Planned Behavior (TPB) [39]. TAM highlights perception of

usefulness as a key factor that determine user intentions and behavior toward technology

adoption [37]. Perceived Usefulness refers to how much a person believes that using a

particular technology will improve their performance [37]. According to TAM, perceived

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AL-Ghaili, M., Mahomed, A. S. B., & Yusof, R. N. R. (2024). Driving Digital Transformation: The Impact of SME Digitalization on Technology

Acceptance and Usage in Small and Medium Enterprises of Yemen. Advances in Social Sciences Research Journal, 11(11). 89-105.

URL: http://dx.doi.org/10.14738/assrj.1111.17847

usefulness directly influences users’ intention to adopt technology [35]. This connection

suggests that when people find technology easy to use, they are more likely to see its benefits,

which increases the chances of adoption [40].

The main components of TAM include Perceived Ease of Use, Perceived Usefulness, Attitude

Toward Use, Behavioral Intention to Use, and Actual System Use [41]. External factors, such as

personal characteristics, organizational settings, and environmental influences, can also impact

these perceptions, making TAM a flexible model that fits many different situations [42].

Research has often shown that perceived usefulness has a bigger impact on user behavior than

ease of use, with usefulness being the strongest indicator of technology acceptance [43, 44].

Furthermore, users' views on how effortless technology is and how much it boosts their

performance greatly shape their attitude and willingness to adopt it [45]. This study uses TAM

to evaluate Yemeni entrepreneurs' attitudes toward technology adoption, by incorporating

SME digitalization as organizational setting factor along with TAM variables, such as perceived

usefulness, attitude toward using, and actual system use to understand technology adoption.

By using this integrated model, the study explores how individuals' perceptions of the

usefulness of technology-shaped by their organizational context-drive digitalization in Yemeni

SMEs. This theoretical approach aims to offer practical insights on how to overcome obstacles

to digital entrepreneurship in developing economies.

LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT

SME Digitalization and Perceived Usefulness

In the context of Yemeni SMEs, SME Digitalization and Management factors, specifically the

opportunities to exploit the market and the integration of technology and innovation, play a

crucial role in forming the perceived usefulness of technology among Yemeni entrepreneurs

[46, 47]. This perception is the key component of the technology acceptance model, influencing

Yemeni entrepreneurs' attitudes toward technology and its actual system use [48]. Moreover,

exploiting market opportunities through digital means is seen as a significant advantage of

digitalization, enhancing these technologies' perceived usefulness [49]. Besides, when Yemeni

entrepreneurs recognize that digital tools can open new market paths for SMEs, improve

customer reach, and provide competitive visions, their inclination to adopt SME digitalization

will be increased [50].

Similarly, combining technology and innovation within SME operations is perceived as a

compound for business growth and efficiency, further supporting the perceived usefulness of

digital tools [51]. Due to that, perceived usefulness positively impacts the attitude of Yemeni

entrepreneurs toward technology adoption, leading to a greater possibility of its actual usage

[52, 53]. Additionally, the actual application of these technologies is effective in realizing the

benefits of SME digitalization and management factors, thereby facilitating digital

transformation in Yemen [54]. Therefore, this relationship emphasizes the importance of

aligning digitalization strategies with market exploitation opportunities and innovative

practices to enhance the perceived value and actual utilization of technology in Yemeni SMEs

[46, 47, 55]. Therefore, this study posits the following hypothesis:

➢ H1. SME Digitalization and Management has a positive influence on the perceived

usefulness of technology.

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Perceived Usefulness and Attitude Toward Using

Perceived usefulness is the degree to which an individual believes technology will enhance a

Yemeni entrepreneur's performance by driving digital entrepreneurship and digitalization

management among Yemeni SMEs [20, 46, 48] Moreover, research suggests that when

entrepreneurs perceive technology as valuable and relevant to their business goals, it becomes

good support with a positive attitude toward using technology and leads to actual system use

among Yemeni entrepreneurs [37, 47]. Also, this increase in system use directly impacts

digitalization management by enabling efficient operations with improved decision-making of

SMEs and enhanced business operations in Yemen [56]. Therefore, addressing these challenges

through targeted involvement and a capacity-building strategy program is central to unlocking

the full potential of digital entrepreneurship and empowering Yemeni SMEs in the globalized

economy [47, 50, 56]. Therefore, this study posits the following hypothesis:

➢ H2: Perceived usefulness of technology acceptance has a positive influence on attitude

towards using.

Attitude Towards Using and Actual System Use

The relationship between the attitude towards using technology and actual system use plays a

central role in the use of SME digitalization management among Yemeni entrepreneurs [16, 37,

56]. Moreover, this relationship is supported by the technology acceptance model that assumes

a good attitude toward technology significantly drives the actual deployment of SME

digitalization among Yemeni businesses [16, 52]. Due to that, when Yemeni entrepreneurs

translate this vision into reality, the result will be positive perceptions, and the attitudes

towards digital tools will directly influence their practical adoption of digitalization in business

operations [53].

Additionally, this attitude is formed by TAM factors such as perceived benefits, ease of use, and

the compatibility of technology with business strategy in Yemeni SMEs [51]. Moreover, the

actual use of technology is a central step in the digitalization of Yemeni SME management. It

illustrates Yemeni entrepreneurs' development from theoretical acceptance to practical

implementation [1]. This development is significant for Yemeni SMEs as it enables them to

influence digital technologies to develop the operational efficiency of digitalization

management [52]. Accordingly, this approach is essential for the development of the Yemeni

digital economy, where technology is not only available but also actively used for SME business

growth and development [50, 51]. Hence, this study posits the following hypothesis:

➢ H3: The attitude toward using technology has a positive influence on the actual system

use.

Figure 1. Conceptual Framework

RESEARCH METHODOLOGY

This study explored the relationship between SME Digitalization and the Technology

Acceptance Model (TAM) [37, 46]. It followed a quantitative approach and employed a survey

method, distributing a questionnaire to gather information on factors influencing actual system

use of technologies among Yemeni entrepreneurs. The questionnaire used a five-point Likert

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AL-Ghaili, M., Mahomed, A. S. B., & Yusof, R. N. R. (2024). Driving Digital Transformation: The Impact of SME Digitalization on Technology

Acceptance and Usage in Small and Medium Enterprises of Yemen. Advances in Social Sciences Research Journal, 11(11). 89-105.

URL: http://dx.doi.org/10.14738/assrj.1111.17847

scale, representing ‘1’ as 'Strongly Disagree' to ‘5’ as 'Strongly Agree' to collect data on Yemeni

entrepreneurs’ perceptions. Constructs such as SME Digitalization (SD) are based on Franco,

Godinho [46], while perceived usefulness (PU), attitude toward use (AT), and actual system use

(AS) each employ five-item scales adapted from studies like Davis, Bagozzi [37], Kitsios,

Giatsidis [57].

A random sampling technique within the probability method was implemented to draw a

sample for data collection. Given that the target population is Arabic speaking, the researcher

initially developed the questionnaire in English and then translated it into Arabic. Two bilingual

specialists in digital entrepreneurship and SME digitalization reviewed both versions to ensure

clarity, relevance, and accurate back-translation. This approach, which validated that both

language versions conveyed consistent meaning and measured the intended constructs, has

been commonly utilized in other studies [3, 58-61].

To assess the constructs’ validity and reliability, a pilot study was carried out with a sample of

50 Yemeni entrepreneurs, representing the target population. Cronbach’s alpha values for all

variables were above 0.70, confirming reliability. Specifically, Cronbach’s alpha ranged from

0.922 (for Perceived Usefulness) to 0.762 (for Opportunities to exploit the market), both

exceeding the suggested minimum of 0.70 [62-64]. Hence, the variables showed strong internal

consistency, with all items retained.

During the final data collection, 380 responses were collected, surpassing the sample size

requirement and enabling robust Partial Least Squares Structural Equation Modelling (PLS- SEM) analysis. This research employed PLS-SEM method for data analysis due to its

effectiveness with complex, exploratory models and its suitability for small to medium samples

[4, 13, 14, 62, 65-67]. This method is especially useful for models with mediating effects, where

PU and AU serve as serial mediators. The PLS-SEM process involved a two-step analysis:

measurement model evaluation for reliability and validity, followed by structural model

assessment to test the hypotheses.

RESULTS

Common Method Variance

First, in accordance with Kock [68] recommendations, a full-collinearity test was performed to

determine the issue of common method variance in the data. Common method bias in the SEM

can occur as a result of the measurement technique, which may affect the indicators' shared

variance and responses. All of the study's latent variables were utilised as predictors in the

regression analysis, and a random variable was created in SPSS to serve as the dependent

variable in order to get the full collinearity coefficients.

As suggested by Kock [68], Al-Refaei, Abdulsamad [69], all variance inflation factors (VIFs)

were below the threshold value of 5. This is shown in Table 1. This implies that common method

variance has no effect on the model.

Table 1: Full Collinearity Testing.

SD PU ATU ASU

VIF 1.221 1.905 1.772 1.940

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Measurement Model

The two-step procedure was employed in this study to evaluate the model [65, 66, 70]. In the

first stage, the measurement model was assessed using Hair and Alamer [62] criteria to assess

validity and reliability of the constructs. Factor loadings, Average Variance Extracted (AVE),

and Composite Reliability (CR) were among the important metrics computed. These measures

had the following thresholds: AVE had to be greater than 0.5, CR had to be greater than 0.7, and

loadings had to be at least 0.5. The majority of the loadings, as shown in Table 2, were adequate,

with all CR values over 0.7 and all AVE values above the 0.5 threshold. The validity and

reliability test results for the constructs are also included in Table 2, demonstrating their

robustness.

Henseler, Ringle [71] recommended adopting the Heterotrait-Monotrait Ratio of Correlations

(HTMT) technique to verify discriminant validity. Table 3 shows that all HTMT values were less

than 0.85, which suggests that respondents were able to discriminate between the constructs

under study. Hence, the findings validate the constructs' validity and reliability of the

measurements.

Table 2: Measurement Model.

Constructs Items Indicator Reliability Internal Consistency Convergent Validity

Outer Loadings>0.5 Cronbach Alpha > 0.7 Composite Reliability >0.6 AVE > 0.5

SD 1 0.850 0.928 0.939 0.609

2 0.794

3 0.634

4 0.705

5 0.730

6 0.850

7 0.815

8 0.804

9 0.821

10 0.773

PU 1 0.871 0.924 0.943 0.768

2 0.868

3 0.859

4 0.906

5 0.876

AT 1 0.925 0.931 0.948 0.787

2 0.895

3 0.789

4 0.896

5 0.923

AS 1 0.871 0.904 0.929 0.724

2 0.890

3 0.810

4 0.874

5 0.807

Table 3: HTMT Results.

AS AT PU SD

AS

AT 0.703

PU 0.634 0.506

SD 0.170 0.116 0.351

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AL-Ghaili, M., Mahomed, A. S. B., & Yusof, R. N. R. (2024). Driving Digital Transformation: The Impact of SME Digitalization on Technology

Acceptance and Usage in Small and Medium Enterprises of Yemen. Advances in Social Sciences Research Journal, 11(11). 89-105.

URL: http://dx.doi.org/10.14738/assrj.1111.17847

Structural Model

The output of the structural model is presented in Figure 2 below. Table 4 summarizes the main

results of hypothesis testing for the direct effects, shedding light on the relationships between

the various constructs and their significance levels. The findings indicate significant

relationships that help to clarify the overall model's dynamics. For instance, the effect of SME

digitalization (SD) on perceived usefulness (PU) shows a positive and significant impact (β =

0.330, p < 0.05). This suggests that as digitalization efforts improve within SMEs, users are more

likely to perceive the system as beneficial and useful in their operations. Likewise, the analysis

reveals that perceived usefulness (PU) significantly influences attitudes toward using (AT) with

a coefficient of (β = 0.471, p < 0.05). This means that when users perceive a system as useful, it

directly shapes their positive attitude toward adopting and engaging with the technology.

Lastly, attitudes toward using (AT) show a strong and significant positive influence on actual

system use (AS) (β = 0.649, p < 0.05), emphasizing that favourable attitudes are a key

determinant of whether users will actively adopt and utilize the system.

The model's overall explanatory power is represented by the R2 value of 0.42, indicating that

the predictor variables included in the model account for 42% of the variance in actual system

use. These results highlight the importance of SME digitalization in shaping users' perceptions

of system usefulness, which in turn positively affects their attitudes and actual usage behaviour.

This chain of relationships highlights the essential role of digitalization efforts in driving

technology adoption within SMEs.

Table 4: Hypothesis Testing of The Direct Effects

Relationship Beta LL UL SE T-stat P-value Result

SD -> PU 0.33 0.25 0.398 0.045 7.313 0 Significant 0.107

PU -> AT 0.471 0.38 0.551 0.052 9.14 0 Significant 0.22

AT -> AS 0.649 0.544 0.735 0.057 11.407 0 Significant 0.42

Figure 2: Structural Model Output

Mediating Analysis

In addition to assessing the direct effects, the structural model in this study is also set up to

examine the mediating effects between the variables. The results, reported in Table 5,

demonstrate a significant and positive indirect influence of SME digitalization (SD) on actual

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system use (AS). Specifically, SME digitalization (SD) exerts an effect on actual system use (β =

0.101, p < 0.05), and this relationship is mediated through the sequential pathway of perceived

usefulness (PU) and attitude toward using (AT). This serial mediation is significant at the 1%

level, indicating that the positive impact of digitalization efforts within SMEs on actual system

usage occurs through a process where enhanced perceptions of usefulness lead to more

favourable attitudes toward using the system, ultimately encouraging users to engage with the

technology. The mediation findings highlight the critical role that perceived usefulness, and

attitudes play in translating the benefits of SME digitalization into actual usage. Essentially, as

SMEs adopt digital technologies, users' perceptions of these systems' usefulness improve,

which fosters a positive attitude toward using the system. This, in turn, increases the likelihood

that users will fully integrate the system into their daily operations. These results emphasize

that digitalization alone is not enough; fostering positive perceptions and attitudes is equally

important for ensuring successful technology adoption and usage within SMEs.

Table 5: Specific Indirect Effect

MEDIATIONS BETA LL UL SE T Sig

SD -> PU -> ATU -> ASU 0.101 0.067 0.138 0.022 4.520 0.000

DISCUSSION

Given the ongoing digitalization, SMEs in Yemen are encountering continuous challenges. This

research seeks to provide valuable insights that can assist authorities and management in

fostering digital entrepreneurship. This study investigates the relationships between SME

digitalization, perceived usefulness, attitudes toward using technology, and actual system use

within the context of small and medium-sized enterprises. Findings demonstrate that the

digitalization of SMEs in Yemen significantly impacts the perceived usefulness of digital tools

and technologies, which in turn enhances the attitude towards using these systems and leads

to increased actual system use. This sequence of effects is crucial for understanding how digital

transformation can drive business success in Yemeni SMEs. Basically, digitalization refers to

the adoption and integration of digital technologies into business processes. When SMEs

undergo digitalization, they often experience improvements in efficiency, productivity, and

overall business performance. These improvements make digital tools and technologies appear

more useful to employees and managers. For instance, digitalization can automate routine

tasks, streamline workflows, and improve data management, thereby demonstrating clear,

tangible benefits that enhance perceived usefulness.

As perceived usefulness is a key factor in shaping the attitude towards using a particular

technology. When employees and managers in Yemeni SMEs recognize that digital tools can

significantly improve their job performance and business outcomes, their attitude towards

using these tools becomes more positive. A favourable attitude is crucial because it reflects the

willingness and openness to adopting new technologies. It indicates a belief that these

technologies are valuable and worth the effort to learn and integrate into daily operations. In

turn, a positive attitude towards using digital technologies naturally leads to increased actual

system use. When the perceived usefulness is high and the attitude towards using the

technology is positive, employees and managers are more likely to adopt and consistently use

digital tools in their work processes. This increased usage can further reinforce the perceived

benefits of digitalization, creating a virtuous cycle of adoption and utilization. Particularly, in

the context of Yemeni SMEs, where resources and infrastructure may be limited, the impact of

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AL-Ghaili, M., Mahomed, A. S. B., & Yusof, R. N. R. (2024). Driving Digital Transformation: The Impact of SME Digitalization on Technology

Acceptance and Usage in Small and Medium Enterprises of Yemen. Advances in Social Sciences Research Journal, 11(11). 89-105.

URL: http://dx.doi.org/10.14738/assrj.1111.17847

digitalization can be precisely transformative. By showcasing clear benefits through

digitalization, SMEs can overcome resistance to change and foster a culture of innovation and

continuous improvement. Enhanced perceived usefulness, driven by the tangible benefits of

digitalization, can thus play a vital role in encouraging the adoption of digital tools, improving

business processes, and ultimately contributing to the growth and competitiveness of Yemeni

SMEs.

Previous literature also offers substantial support to our above discussion. In the context of

Yemeni SMEs, digitalization and management factors, particularly the opportunities to exploit

the market and the integration of technology and innovation, are crucial in shaping the

perceived usefulness of technology. Perceived usefulness is a key component of the TAM model,

which significantly influences the attitudes of Yemeni entrepreneurs towards using technology

and its Actual System Use in SME digitalization and management [46, 47]. The ability to exploit

market opportunities through digital means is a significant advantage of digitalization,

enhancing the perceived usefulness of these technologies. For Yemeni entrepreneurs,

recognizing that digital tools can open new market paths, improve customer reach, and provide

competitive insights increases their inclination to adopt SME digitalization [49, 50]. This

perception is vital as it directly impacts their attitude towards technology adoption and its

practical application in their business operations.

The combination of technology and innovation within SME operations is also perceived as a

driver for business growth and efficiency. This compound effect further supports the perceived

usefulness of digital tools among Yemeni entrepreneurs [51]. As perceived usefulness

positively impacts their attitude towards technology adoption, it leads to a higher likelihood of

actual system use in managing their SME’s digitalization and business practices [52, 53].

Furthermore, the actual application of these technologies is essential for realizing the benefits

of SME digitalization and management. Effective digital transformation and management

facilitate the alignment of digitalization strategies with market exploitation opportunities and

innovative practices. This alignment enhances the perceived value and actual utilization of

technology in Yemeni SMEs [47, 54]. In general, it is argued that the digitalization of SMEs in

Yemen significantly impacts the perceived usefulness of digital technologies, which in turn

enhances the attitude towards using these technologies and leads to increased actual system

use. By recognizing and leveraging market opportunities and integrating innovative practices,

Yemeni SMEs can effectively enhance the perceived value and utilization of digital tools,

contributing to their growth and competitiveness in the global market.

CONCLUSION

This study offers various insights on the relationships between SME digitalization, perceived

usefulness, attitudes toward using technology, and actual system use within the context of small

and medium-sized enterprises. The findings indicate that SME digitalization significantly

enhances perceived usefulness, which subsequently shapes users' attitudes and drives actual

system use. The results highlight the importance of improving users' perceptions of digital tools

and fostering positive attitudes to facilitate technology adoption. Furthermore, the study

identifies a mediating effect of perceived usefulness and attitude in the relationship between

digitalization and actual system use, emphasizing that a sequential approach to enhancing

technology acceptance is crucial for successful implementation. In summary, the evidence

supports the assertion that digitalization efforts in SMEs not only improve operational

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efficiency but also play an essential role in shaping technology acceptance behaviours among

users. By focusing on enhancing perceived usefulness and nurturing positive attitudes, SMEs

can increase the likelihood of successful technology adoption and usage.

The findings of this study carry significant implications for practitioners, policymakers, and

researchers involved in the digital transformation of SMEs, particularly in developing

economies. The implications of these findings are significant for SMEs seeking to enhance their

digital transformation efforts. To ensure successful technology adoption, it is not enough to

simply implement digital tools; businesses must also focus on improving users' perceptions of

the system's usefulness and fostering positive attitudes toward its use. Providing training and

support, highlighting the benefits of digital technologies, and encouraging positive attitudes

will be critical to achieving higher levels of technology acceptance and usage. This research

suggests that SME owners and managers should prioritize digitalization initiatives that clearly

demonstrate the benefits of new technologies to their employees. Providing training and

support that emphasizes the usefulness of digital tools can help improve users' perceptions,

leading to more favourable attitudes and higher levels of system use. It is essential for SMEs to

create a supportive organizational culture that encourages experimentation and innovation. By

fostering an environment where employees feel comfortable exploring digital technologies,

organizations can enhance overall technology acceptance.

Authorities and policymakers should consider developing policies that support digitalization

efforts in SMEs. This could involve providing financial incentives, technical assistance, and

training programs to equip SMEs with the necessary skills to effectively adopt and utilize digital

technologies. Initiatives aimed at raising awareness about the benefits of digitalization and

technology adoption among SMEs can help foster a more conducive environment for digital

transformation. Lastly, for the researchers, this study suggests that future research should

explore deeper into the various factors influencing technology adoption in SMEs, including

organizational culture, leadership styles, and external environmental influences.

Understanding these dynamics can provide a more comprehensive framework for enhancing

digital transformation efforts. Moreover, longitudinal studies could further examine how

changes in technology perception and attitudes over time influence actual system use and

overall performance within SMEs.

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