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. KASBIT Business Journal, [S. l.], v. 17, n. 3, p. 58–71, 2024. Disponível em: https://www.kasbitoric.com/index.php/kbj/article/view/434.. Acesso em: 5 mar. 2026.