THE IMPORTANCE OF STRATEGIC MANAGEMENT ACCOUNTING IN ENHANCING MSME PERFORMANCE

Authors

  • Dea Laila Puspita
  • Debbi Chyntia Ovami
  • Murni Dahlena Nasution
  • Junita Putri Rajana Harahap
  • Yuni Shara
  • Mega Yuliana Lubis

Abstract

This paper examines the strategic management accounting methodologies, contingency considerations, and role in enhancing MSME performance through literature research. Literature is gathered from books, relevant articles, Mendeley, Google Scholar, and other sources. According to a review of the literature, environmental uncertainty, rivalry, CEO traits, organizational structure, organizational strategy, and networking activity are all potential threats to SMA. The remaining 20 strategic management accounting techniques are divided into five categories: costing, planning, control, and performance assessment; decision making; customer accounting; and competitor accounting. Effective strategic management accounting techniques will boost MSME performance and competitive advantage.

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Published

2023-08-31

How to Cite

Dea Laila Puspita, Debbi Chyntia Ovami, Murni Dahlena Nasution, Junita Putri Rajana Harahap, Yuni Shara, & Mega Yuliana Lubis. (2023). THE IMPORTANCE OF STRATEGIC MANAGEMENT ACCOUNTING IN ENHANCING MSME PERFORMANCE. International Journal of Accounting, Finance and Business, 8(49). Retrieved from https://academicinspired.com/ijafb/article/view/689

Issue

Vol. 8 No. 49 (2023): Volume: 8 Issues: 49 [August, 2023]

Section

Articles