Strategic Information Systems Planning (SISP) enables organizations to align information technology investments with business objectives; however, evidence of its adoption determinants and value outcomes in resource-constrained small and medium enterprises (SMEs) remains limited. This study examines the factors influencing SISP adoption and the value outcomes realized by SMEs in developing economies using the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, extended with outcome constructs. Employing a qualitative multi-case study design grounded in critical realism, we conducted semi-structured interviews with 15 participants across three SMEs in Northern Ghana. The findings reveal that performance expectancy, effort expectancy, social influence, and facilitating conditions collectively shape SISP adoption intentions, with social influence emerging as particularly salient in collectivist business contexts. The identified value outcomes include operational efficiency, enhanced decision-making, improved resource allocation, and increased profitability. Technical feasibility mediates the relationship between adoption determinants and value realization, whereas resource constraints moderate these relationships. This study contributes to theory by extending the UTAUT from individual technology acceptance to organizational strategic planning practices in SME contexts and provides empirically grounded insights into SISP adoption dynamics in developing economies. Practically, the findings guide SME managers to prioritize human capital development and leverage social networks for effective SISP implementation.
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