Strategic Management Accounting in Improving Company Performance

Abstract

This study aims to explore the contribution of Strategic Management Accounting (SMA) to enhancing corporate performance in today’s competitive and dynamic business environment. A qualitative approach was adopted, utilizing a literature review method that focused on scholarly works discussing SMA practices and their influence on organizational performance. Data were collected based on inclusion criteria, comprising relevant national and international journal articles and academic books published within the last five years. The data were analyzed using content analysis, synthesizing previous findings to derive both theoretical insights and practical implications. The findings indicate that the application of various SMA techniques—such as activity-based costing, balanced scorecard, customer profitability analysis, competitor cost analysis, and value chain analysis—significantly improves decision-making effectiveness, operational efficiency, and competitive advantage. Furthermore, the integration of digital technology and interdepartmental collaboration strengthens the strategic role of SMA within organizations. These results affirm that SMA plays a crucial role in supporting corporate success and long-term performance sustainability.