[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-180107-105":59,"doc-detail-180107-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","strategic-management-accounting-and-organizational-performance-strategic-management-accounting-sma","Strategic Management Accounting and Organizational Performance - Strategic Management Accounting (SMA)","","This document compiles research findings on how Strategic Management Accounting (SMA) practices influence organizational and financial performance. It synthesizes evidence that SMA supports planning, strategic costing and control, competitor and customer accounting, and strategic decision-making by incorporating external factors and internal integration. Studies also link SMA adoption with better cost efficiency, innovation and transformation in the digital era, stronger managerial performance through mediation, and improved SME financial outcomes when combined with green intellectual capital and digital literacy, with religiosity strengthening these effects.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/strategic-management-accounting-and-organizational-performance-strategic-management-accounting-sma/180107/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/strategic-management-accounting-and-organizational-performance-strategic-management-accounting-sma/180107.png","ImageObject",300,407,{"name":92,"@type":93},"Dozel","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-02","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",18,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What SMA practices and technique categories are highlighted in the research?","Question",{"text":113,"@type":114},"The research identifies SMA categories including planning, strategic costing and control, competitor accounting, strategic decision-making, and customer accounting. Other studies also group numerous SMA techniques into themes such as cost, customer, competitor information and internal-external integration.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How do SMA techniques affect organizational and business performance?",{"text":118,"@type":114},"Findings indicate that SMA techniques such as benchmarking, value chain analysis, and customer lifecycle analysis strengthen business strategies and enhance organizational performance. By integrating external information (e.g., client behavior and competitor strategies), organizations respond more adaptively to market dynamics.",{"name":120,"@type":111,"acceptedAnswer":121},"What role do digital transformation and external mediating factors play in SMA outcomes?",{"text":122,"@type":114},"Digital technology is shown to strengthen SMA in data processing and strategic decision-making, helping SMEs manage resources and maintain operational efficiency. Additionally, SMA can mediate the effects of green accounting and internal control on managerial performance, while religiosity moderates the combined impact of SMA with green intellectual capital and digital literacy.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},180107,1788339448,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":44,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":144,"preview_page_count":4},962085662650,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","| No | Research and\u003Cbr>Year | Research Title | Findings Related to SMA and Organizational Performance |\n| --- | --- | --- | --- |\n| 1 | (Nik Abdullah et al., 2022) | Strategic Management Accounting Practices in Malaysian Companies | Researchers have explored the Strategic Management Accounting (SMA) practices used by companies in Malaysia.\u003Cbr>They identified five categories of SMA: planning, strategic costing and control, competitor accounting, strategic decisionmaking, and customer accounting. |\n| 2 | (Duçi, 2021) | The Impact of Strategic Management Accounting Techniques\u003Cbr>on Business\u003Cbr>Performance | It is explained that various Strategic Management Accounting (SMA) techniques, such as customer lifecycle analysis, benchmarking, and value chain analysis, play an important role in supporting business strategies and enhancing organizational performance. |\n| 3 | (Azhari, 2024) | The Role of Strategic Management Accounting (SMA) in Strategic DecisionMaking | It is emphasized that the role of Strategic Management Accounting (SMA) is crucial in strategic decision-making because companies are able to consider external factors such as client behavior and competitor strategies. By integrating this external information, organizations can respond more adaptively to market dynamics and develop strategies that support long-term sustainability and competitive advantage. |\n| 4 | (Azmi & Harti, 2021) | Perspective of Strategic Management Accounting | Sixteen SMA techniques are categorized into five main themes, highlighting the role of accountants in strategic decisionmaking: cost information, customer information, competitor information, internal-external integration, and strategic orientation. |\n| 5 | (Ardiansyah et al., 2021) | Using Strategic Costing to Enhance Strategic Management Accounting (SMA)\u003Cbr>Performance in\u003Cbr>Pekanbaru City | It shows that the implementation of strategic costing helps small and medium enterprises (SMEs) achieve cost efficiency and improve performance during the pandemic. |\n\n\n| 6 | (Bhaktiningsih & Surbakti, 2024) | Strategic Management Accounting in the Digital Era: A Literature\u003Cbr>Review on\u003Cbr>Transformation and Innovation | Digital technology strengthens the role of Strategic Management Accounting (SMA) in data processing and strategic decisionmaking. By using cost approaches that consider strategic aspects, such as target costing and value chain analysis, SMEs are able to manage resources more effectively, adjust product pricing competitively, and maintain operational efficiency even during economic conditions impacted by the pandemic. |\n| --- | --- | --- | --- |\n| 7 | (Maryati et al., 2023) | Management Accountants’Networks, Strategic Management Accounting, Organizational Culture, and Organizational Performance | The success of Strategic Management Accounting (SMA) in improving performance is highly influenced by the strength of accountants’ professional networks and organizational culture in supporting the implementation of strategic accounting practices. This study found that management accountants’ networks and organizational culture moderate the relationship between SMA and organizational performance. |\n| 8 | (Hakki et al., 2024) | Improving Financial Performance of SMEs: Strategic Management Accounting, Green Intellectual Capital, and Digital Literacy\u003Cbr>Moderated by\u003Cbr>Religiosity | The study found that the implementation of Strategic Management Accounting (SMA), combined with green intellectual capital and digital literacy, significantly improves the financial performance of SMEs. Furthermore, religiosity acts as a moderating variable that strengthens the positive influence of these three factors on the financial success of SMEs, highlighting the importance of spiritual values in supporting sustainable and innovative business practices. |\n| 9 | (Azhar et al., 2023) | The Effect of Strategic Management\u003Cbr>Accounting in\u003Cbr>Mediating the Impact of Green Accounting and Internal Control on Managerial Pe","cbCaiiQXzT9qqzzq","https://ap.wps.com/l/cbCaiiQXzT9qqzzq","pdf",343280,"English","# Research and Year\n## Strategic Management Accounting (SMA) practices\n## Impact on business and organizational performance\n## Strategic costing and digital transformation\n## Networks, culture, and moderated effects\n## Mediation with green accounting and internal control","[{\"question\":\"What SMA practices and technique categories are highlighted in the research?\",\"answer\":\"The research identifies SMA categories including planning, strategic costing and control, competitor accounting, strategic decision-making, and customer accounting. Other studies also group numerous SMA techniques into themes such as cost, customer, competitor information and internal-external integration.\"},{\"question\":\"How do SMA techniques affect organizational and business performance?\",\"answer\":\"Findings indicate that SMA techniques such as benchmarking, value chain analysis, and customer lifecycle analysis strengthen business strategies and enhance organizational performance. By integrating external information (e.g., client behavior and competitor strategies), organizations respond more adaptively to market dynamics.\"},{\"question\":\"What role do digital transformation and external mediating factors play in SMA outcomes?\",\"answer\":\"Digital technology is shown to strengthen SMA in data processing and strategic decision-making, helping SMEs manage resources and maintain operational efficiency. Additionally, SMA can mediate the effects of green accounting and internal control on managerial performance, while religiosity moderates the combined impact of SMA with green intellectual capital and digital literacy.\"}]","Strategic Management Accounting and Organizational Performance - Strategic Management Accounting (SMA) | PDF",23]