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Exploring Strategic Management Accounting Techniques (SMAT) as Innovative Approach: Literature Review

Author

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  • Saskia Khairunnisa

    (Department of Business Administration, Universitas Brawijaya, Indonesia)

  • Nila Firdausi Nuzula

    (Department of Business Administration, Universitas Brawijaya, Indonesia)

  • Cacik Rut Damayanti

    (Department of Business Administration, Universitas Brawijaya, Indonesia)

Abstract

This literature review explores innovative strategies within Strategic Management Accounting Techniques (SMAT) designed to improve organizational performance and decision-making in the current dynamic business landscape. The study conducts a systematic analysis of articles published from 1991 to early 2024, leveraging databases like Scopus and Web of Science to identify 121 relevant journals, from which the top 10 were selected for detailed review. It outlines the evolution of SMAT, presenting 16 distinct techniques while highlighting inconsistencies in their application across different contexts. The key findings indicate notable gaps in the literature, especially concerning the integration of advanced technologies and the impact of corporate governance on the effectiveness of SMAT. The paper underscores the importance for organizations to embrace innovative management accounting practices that incorporate digitalization and contingency theory to maintain competitiveness. By synthesizing existing research, this review enhances the understanding of SMAT and offers valuable insights for future research directions, urging scholars and practitioners to investigate the convergence of technology and strategic management accounting for better organizational outcomes.

Suggested Citation

  • Saskia Khairunnisa & Nila Firdausi Nuzula & Cacik Rut Damayanti, 2025. "Exploring Strategic Management Accounting Techniques (SMAT) as Innovative Approach: Literature Review," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(1), pages 39-47, January.
    • Handle: RePEc:bcp:journl:v:9:y:2025:i:1:p:39-47
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    References listed on IDEAS

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    6. Thu Hien Nguyen & Dao Tung Nguyen & Tuan Anh Nguyen & Cong Dinh Nguyen, 2023. "Impacts of contingency factors on the application of strategic management accounting in Vietnamese manufacturing enterprises," Cogent Business & Management, Taylor & Francis Journals, vol. 10(2), pages 2218173-221, December.
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