Algorithmic Accountability and Budget Quality in Local Government Financial Management

Abstract

The growing use of digital marketplaces has increased the complexity of platform-related charges and may reduce the accuracy of SME profit planning. This study examines the effect of platform fee opacity on profit planning quality and the moderating role of management accounting capability. A quantitative explanatory design was applied to a dataset of 24 marketplace-based SME owners and managers, measured using Likert-scale indicators. Moderated multiple regression was used for analysis. The results show that platform fee opacity negatively affects profit planning quality (β = -0.703, p < 0.001), while management accounting capability has a positive effect (β = 0.465, p < 0.001). The interaction effect is positive and significant (β = 0.501, p = 0.002), showing that stronger management accounting capability weakens the adverse effect of platform fee opacity. The model explains 73.8% of the variance in profit planning quality. These findings highlight the importance of accounting capability in managing complex marketplace costs and supporting more accurate profit planning decisions.