Explaining the Causal Relationships between IT Governance Maturity and Digital Transformation Acceleration in Small and Medium-Sized Enterprises

Accelerating digital transformation in small and medium-sized enterprises (SMEs) requires a precise understanding of the causal relationships between information technology governance mechanisms and organizational digital outcomes. This study adopts a quantitative approach to examine the causal effects of IT governance maturity on digital transformation acceleration in SMEs. To this end, a conceptual model was developed through a systematic review of the literature and a comparative analysis of established international frameworks, including COBIT 5, ITIL 4, and ISO/IEC 38500. Data were collected through a field survey of SMEs located in industrial towns in Tehran and analyzed using structural equation modeling (SEM). To assess the quality of the measurement model, indicators of convergent and discriminant validity as well as reliability coefficients were evaluated, and the results confirmed the adequacy of construct measurement. Findings from the structural model indicate that IT governance maturity has a statistically significant effect on the acceleration of digital transformation and explains a substantial proportion of the variance in the dependent variable. Moreover, model fit indices demonstrate an acceptable fit between the empirical data and the proposed conceptual model, with RMSEA values below 0.05, GFI values above 0.90, and a χ²/df ratio below 3. Overall, the results provide robust empirical evidence of the critical role of IT governance in accelerating digital transformation in SMEs and offer a sound evidence-based foundation for managerial decision-making and policy formulation.