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Keywords: Interactive budgeting
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Journal Articles
The role of strategic management accounting adoption in shaping financial and innovation performance of SMEs: testing a mediating model
Available to Purchase
Journal of Accounting & Organizational Change 1–26.
Published: 01 January 2026
...Ietje Nazaruddin; Hafiez Sofyani; Evi Rahmawati; Tiyas Puji Utami; Rizka Amalia Purpose This study aims to examine the critical role of strategic management accounting ( SMA ) practices (interactive budgeting, accounting information quality and digital strategy) in driving the financial...
