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Evaluating Digital Transformation in SMEs Through Value Creation, Strategic Management, and Sustainability

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  • Sónia Gouveia

    (Superior School of Technology and Management, Polytechnic Institute of Viseu, 3504-510 Viseu, Portugal
    CISeD—Research Centre in Digital Services, Polytechnic Institute of Viseu, 3504-510 Viseu, Portugal)

  • José Luís Abrantes

    (Superior School of Technology and Management, Polytechnic Institute of Viseu, 3504-510 Viseu, Portugal
    CISeD—Research Centre in Digital Services, Polytechnic Institute of Viseu, 3504-510 Viseu, Portugal)

  • Eduardo Gouveia

    (Superior School of Technology and Management, Polytechnic Institute of Viseu, 3504-510 Viseu, Portugal
    CISeD—Research Centre in Digital Services, Polytechnic Institute of Viseu, 3504-510 Viseu, Portugal)

  • Daniel H. de la Iglesia

    (Faculty of Science, University of Salamanca, 37008 Salamanca, Spain)

  • Maria Vaz

    (Coimbra Polytechnic—ISEC, 3030-199 Coimbra, Portugal)

  • Alfonso J. López Rivero

    (Computer Science Faculty, Universidad Pontificia de Salamanca, 37002 Salamanca, Spain)

  • Paulo Váz

    (Superior School of Technology and Management, Polytechnic Institute of Viseu, 3504-510 Viseu, Portugal
    CISeD—Research Centre in Digital Services, Polytechnic Institute of Viseu, 3504-510 Viseu, Portugal)

Abstract

This study proposes a multidimensional decision-support model for assessing the strategic implications of Digital Transformation (DT) in SMEs under conditions of uncertainty. The study addresses the challenge of measuring the digital impact of DT across value creation, strategic management maturity, and sustainability dimensions. A conceptual framework grounded in strategic management and digital transformation literature is operationalized using the Fuzzy TOPSIS method. A controlled stochastic simulation was conducted to generate a synthetic dataset representing 30 heterogeneous SMEs for computational model-validation purposes. The proposed framework generates three dimension-level performance indices and one aggregated Global Digital Impact Index (GDII). The simulation results illustrate the analytical potential of the framework to support multidimensional digital impact assessment under uncertainty. The study contributes a fuzzy-based evaluation framework capable of integrating value creation, strategic management maturity, and sustainability within a unified digital impact assessment model.

Suggested Citation

  • Sónia Gouveia & José Luís Abrantes & Eduardo Gouveia & Daniel H. de la Iglesia & Maria Vaz & Alfonso J. López Rivero & Paulo Váz, 2026. "Evaluating Digital Transformation in SMEs Through Value Creation, Strategic Management, and Sustainability," Administrative Sciences, MDPI, vol. 16(7), pages 1-25, July.
    • Handle: RePEc:gam:jadmsc:v:16:y:2026:i:7:p:316-:d:1980337
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