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This study introduces the Digital Maturity Assessment Model (DMAM), a model tailored to assess the digital maturity of SMEs, tracing its development from addressing business challenges to establishing a comparative analysis framework grounded in Resource Dependence Theory (RDT).

DMAM is based on positivist philosophy and objectivist epistemology, supported by Design Science Research (DSR) and Capability Maturity Model Integration (CMMI). The methodology involves iterative development, from problem identification to creating a practical solution for assessing SMEs' digital maturity and guiding digitalization efforts.

DMAM offers a clear and specific methodology, distinguishing itself by addressing the unique needs of SMEs, particularly resource-dependent ones. The model’s development fills critical gaps in existing literature and provides a practical artifact for SMEs' digitalization.

DMAM is original in its focus on the specific needs of resource-dependent SMEs, offering actionable recommendations and addressing shortcomings in existing models. It serves as a foundational framework for SMEs' digital transformation, making a significant contribution to the digital maturity assessment literature.