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

Saskia Khairunnisa, Nila Firdausi Nuzula and Cacik Rut Damayanti
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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

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 1, 39-47

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.

Date: 2025
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