Concept Paper A Conceptual Framework on the Relationship between TOE Model Factors and Firm Performance of Manufacturing SMEs of Pakistan: Mediation of Use of Accounting Information System and Moderation of Entrepreneurs’ IT Literacy: use of AIS and firm performance. KBJ. 2024;17(3):58-71. Accessed March 5, 2026. https://www.kasbitoric.com/index.php/kbj/article/view/434