This study examines the factors that influence the voluntary adoption of the digital reporting of the statutory accounts and returns to the company registry (Companies House) by small private companies in the UK. We analyse survey data from 343 members of the Association of Chartered Certified Accountants working in small companies or in practices with small company clients in the UK. The data is examined using statistical methods, mainly PLS-SEM. Our results show the following factors positively influence the voluntary adoption of digital reporting by small private companies: the relative advantage from standardisation benefits, the company's technology competence and support from top management. We also provide evidence that the complexity of the company's accounting system and technology costs inversely influence this voluntary adoption. The study contributes to the emerging literature by expanding our understanding of how the standardisation of financial information flows benefits small private companies. The results should be of interest to small companies and their accountants, regulators in the UK and other jurisdictions planning digital reporting initiatives or seeking to reduce administrative burdens on smaller entities.

这项研究探讨了影响英国小型私人公司自愿采用法定帐户数字报告并返回公司注册处（公司之家）的因素。我们分析了在英国从事小公司业务或与小公司客户合作的343名特许公认会计师公会会员的调查数据。使用统计方法（主要是PLS-SEM）检查数据。我们的结果表明，以下因素对小型私人公司自愿采用数字报告产生了积极影响：标准化收益的相对优势，公司的技术能力以及高层管理人员的支持。我们还提供证据表明，公司会计系统的复杂性和技术成本会反过来影响这种自愿采用。通过扩大我们对金融信息流标准化如何使小型私营公司受益的理解，该研究为新兴文献做出了贡献。小型公司及其会计师，英国的监管机构和计划进行数字报告计划或试图减轻小型实体的行政负担的其他司法管辖区应该对结果感兴趣。