The importance of strategic management accounting in enhancing MSME performance / Debbi C Ovami … [et al.]

• Main Authors: Ovami, Debbi C, Nasution, Murni D, Harahap, Junita Putri, Shara, Yuni, Lubis, Mega Yuliana, Puspita, Dea laila
• Format: Book Section
• Language: English
• Published: Division of Research, Industrial Linkages and Alumni, UiTM Cawangan Melaka 2023
• Subjects: Management. Industrial Management
• Online Access: https://ir.uitm.edu.my/id/eprint/81725/1/81725.pdf; https://ir.uitm.edu.my/id/eprint/81725/; https://www.mic3st.com/

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.