Purpose The purpose of this study is to examine the role of strategic management accounting (SMA) in facilitating strategic decisions and organizational performance. Drawing on contingency theory, the authors examine how two elements of the decision support system for strategic decisions – managerial reliance on SMA and accountants’ involvement in strategy processes – mediate the relationship between three distinct organizational strategic choices (strategy deliberation, market orientation and nonfinancial priorities) and organizational performance. Design/methodology/approach The study uses a cross-sectional survey design. The proposed conceptual model is tested with partial least squares structural equation modeling analysis on a sample of 138 Czech firms. Findings Support is provided for four of the six hypothesized mediation effects. The test of simple mediation reveals that managerial reliance on SMA positively mediates the relationship between two strategic choices (strategy deliberation and nonfinancial priorities) and performance, but not for the strategic choice of market orientation. The same pattern of mediation effects was also observed for serial mediation. Practical implications Firms pursuing deliberate strategies and nonfinancial priorities can benefit from involving accountants in strategy processes and from managers relying on information gathered through SMA. These decision support system elements collectively enhance decision quality and, in turn, improve performance. Originality/value The study advances SMA literature in two important ways. First, it introduces a novel SMA construct – managerial reliance on SMA – which adopts the perspective of information users rather than information preparers, unlike prior conceptualizations. Second, it advances a contingency model of SMA by theoretically proposing and empirically demonstrating that SMA is a powerful mediator between strategic choices and performance.

Agricultural canal-lake systems are potential hotspots for greenhouse gas (GHG) emissions; however, existing studies have largely focused on natural water bodies or single-type water bodies, with limited research on the continuum. Therefore, this study analyzed the dynamics of CO2 flux (FCO2) in the agricultural canal-Lake Ulansuhai continuum within the Hetao Irrigation District of Inner Mongolia and quantified the annual CO2 emissions (FCO2total) from agricultural canals and lakes on the Inner Mongolia Plateau. The results showed that agricultural canals were persistently supersaturated with CO2 and released it to the atmosphere, with their average FCO2 (49.43 ± 37.28 mmol per m2 per day) being significantly higher than that of the connected Lake Ulansuhai and the average level of Chinese lakes. Although the average FCO2 of Lake Ulansuhai was higher than that of major freshwater lakes in China, some areas of the lake acted as a net CO2 sink during the autumn irrigation period, revealing a dynamic shift between a carbon source and sink in cold-arid lakes. The annual CO2 emissions from agricultural canals and lakes on the Inner Mongolia Plateau were 0.0097 Tg C per year and 0.22 Tg C per year, respectively, providing key baseline data for regional carbon budgeting. This study transcends the limitations of traditional fragmented research approaches by systematically quantifying the differences in CO2 emissions between canals and lakes within the continuum and highlights the role of agricultural canal-lake systems as regional carbon emission hotspots. The findings provide a scientific basis for salinization control, eutrophication prevention, and water environment protection of the Yellow River, and also offer critical data support for regional ecological management and carbon accounting in cold and arid regions.

ABSTRACT Business Intelligence has become a strategic enabler of data-driven decision-making. However, empirical evidence on its performance implications in state-owned enterprises (SOEs) within emerging economies remains limited. This study examines the effect of Business Intelligence on firm performance and investigates the mediating roles of organizational learning and performance measurement capability, as well as the moderating role of board size. Grounded in the resource-based view, the study employs a panel data regression from 20 Jordann publicly listed SOEs. The results reveal that Business Intelligence has a positive and significant impact on firm performance. Organizational learning and performance measurement capability partially mediate this relationship, indicating that Business Intelligence contributes to performance when supported by effective learning processes and robust evaluation systems. Conversely, board size negatively moderates the Business Intelligence–performance relationship, suggesting that larger boards may weaken the strategic utilization of Business Intelligence due to coordination complexity. These findings advance the accounting information systems and management accounting literature by clarifying the mechanisms and boundary conditions through which Business Intelligence enhances organizational performance.

This study aims to map the development of research on frugal living, green financial behavior, and financial resilience through a systematic literature review (SLR) and bibliometric analysis. The study was conducted using article data obtained from Google Scholar with the assistance of the Publish or Perish and VOSviewer software. Of the 300 initial articles identified, 21 articles published between 2021 and 2026 met the inclusion criteria and were analyzed in this study. The results indicate that frugal living not only represents thrifty behavior but also reflects behavioral accounting practices through financial planning, control, and evaluation activities at the individual level. The findings reveal a consistent pattern of relationships, wherein frugal living fosters the development of green financial behavior, which in turn contributes to enhanced financial resilience. Financial literacy, environmental awareness, and institutional support were identified as factors strengthening these relationships. The contribution of this research lies in expanding the behavioral accounting perspective from an organizational context to a personal financial management context by introducing the concept of personal management accounting. This concept explains that frugal living practices represent management accounting functions such as budgeting, cost control, and variance analysis, which support individual financial sustainability and strengthen long-term financial resilience.

Purpose We analyze how formal rules and informal routines surrounding management control systems are (mis)aligned in a Big Four audit firm. Moreover, we shed light on the conditions under which such loose coupling is perceived negatively by auditors as well as its consequences. Design/methodology/approach Our paper builds on case studies within the Italian and German member firms of a Big Four. We conducted semi-structured interviews with auditors of all seniorities as well as management accountants and Chief Financial Officers. Findings We find evidence for loose coupling between formal rules and informal routines in several areas, above all in the context of budgeting, performance evaluation and audit fieldwork. Our results underline that loose coupling in an audit environment can result in a lack of guidance, significant ambiguities and perceived unfairness, especially among junior level auditors. We elaborate on how these tensions are perceived by auditors and trace theses perceptions back to the contextual pressures auditors are exposed to. Originality/value Our study contributes to loose coupling theory by pointing toward a more balanced view on both the positive (e.g. flexibility and adaptability) and negative (e.g. lack of guidance, ambiguities and perceived unfairness) outcomes of loose coupling. As the perceptions of loose coupling can impinge on the behavior of auditors – which can ultimately affect audit quality – we elaborate on the conditions under which loose coupling is perceived negatively by auditors as well as on its consequences.

This article examines modern methods for providing accounting and analytical support for cost management processes at agricultural and industrial enterprises. It analyzes the limitations of traditional cost accounting systems, which are often based on historical data and are insufficiently flexible to respond quickly to changing production conditions and market dynamics. A concept for an automated, integrated cost management system is proposed, integrating information from various production, financial, and management information platforms to improve the accuracy, timeliness, and analytical depth of cost analysis. The proposed model expands accounting by introducing a system of sub-accounts and analytical features that enable more detailed and structured cost tracking across various objects and components. Particular attention is paid to the need to integrate accounting with ERP, MES, and other platforms to create a reliable database that facilitates management decision-making. The modular architecture of the proposed model and ways to implement it in modern industrial enterprises, taking into account ABC/ABM principles, are also presented. It is concluded that the proposed concept improves the efficiency of cost accounting, contributes to more accurate cost management and increases the competitiveness of enterprises in the context of market dynamics.

This research aims to identify and classify the operational cost structure of Azizah's Gorengan Business based on management accounting principles, accurately calculate Cost of Goods Sold (COGS), and analyze break-even point (Break-Even Point / BEP) as the basis for business decision-making for MSME actors. The research uses a qualitative approach with a case study method. Data collection techniques are carried out through direct observation, in-depth interviews with business owners, and documentation. The cost data is classified into raw material costs, labor costs, and overhead costs, then analyzed using the Full Costing method for HPP calculation and BEP formula for cost-volume-profit analysis. Based on the analysis, the total operational costs of Azizah's Gorengan Business reached IDR 9,748,000 per month, with details: raw material costs of IDR 5,188,000, labor costs of IDR 0 (self-managed), and overhead costs of IDR 4,560,000. Cost of Goods Sold (HPP) of IDR 9,748,000 per month. BEP analysis shows that businesses need to sell at least 2,134 units of products per month (or ±71 units/day) assuming an average selling price of IDR 2,000/unit to break even. These findings indicate that comprehensive cost recording is essential to determine a rational selling price and ensure business sustainability.

Management accountants’ personalities and their involvement in business partnering: A job crafting perspective

Relevance enhanced: The use of business simulation in an introductory accounting course

Prior research has framed management accountants’ professional hybridization as an individual transformation of roles and identities. However, this perspective does not capture the broader social context and dynamic nature of management accounting work, especially when environmental sustainability demands are integrated into the professional roles of management accountants. Our study leverages paradox theory to examine the tensions faced by management accountants in Swedish energy-intensive companies when incorporating environmental sustainability demands into their work on this transformation. Using a qualitative research design, we identify and link two paradoxes—the sustainability–profit paradox and the engineer–accountant profession paradox. Additionally, we reveal four response patterns management accountants adopt when experiencing and navigating these paradoxes. Our findings contribute to the literature on the professional hybridization of management accountants by demonstrating how organizational, and interprofessional paradoxical tensions co-create their professional role. They reinforce the view of professional hybridization as a socially embedded phenomenon and highlight the agentic potential of management accountants in navigating these tensions. • Sustainability can reshape roles of management accountants. • Two key paradoxes exist in sustainability accounting work. • Four response patterns are found that navigate these tensions. • Response patterns are best analyzed through response activity and outcome. • Professional hybridization is socially embedded, not merely individual.

Does increasing primary care team panel size affect health care costs: Findings from a VHA pilot program.

ABSTRACT This qualitative study examines how normative institutional pressures influence the adoption of artificial intelligence (AI) in management accounting and how these pressures shape the transformation of management accounting education. Drawing on institutional theory, the study focuses on normative isomorphism arising from professional norms, standards, and expectations that guide organizational behavior. It also distinguishes between normative and coercive pressures and considers their interaction in shaping organizational responses. Empirical evidence is based on 12 semistructured interviews with management accounting and AI experts from small and medium-sized enterprises (SMEs) and selected large firms used for comparison in Austria, Germany, and the United States. The findings reveal that professional bodies, regulatory frameworks, and industry norms play a central role in legitimizing AI use in management accounting by promoting ethical guidelines, competency frameworks, and standardized practices. AI adoption is thereby understood as a socially embedded process shaped by institutional expectations rather than purely technological considerations. These pressures not only affect organizational adoption strategies but also translate into new educational requirements, particularly regarding data literacy, critical thinking, ethical awareness, and interdisciplinary skills. The analysis identifies key thematic patterns and highlights how SMEs interpret and respond to institutional expectations under resource constraints. Cross-country comparisons highlight context-specific variations in the intensity and sources of institutional pressures, while comparisons between SMEs and large firms reveal variation in the scale and formality of AI-related educational responses. The study contributes to the literature by providing an empirically grounded and conceptually structured analysis of institutional pressures as a driver of AI adoption in management accounting and by outlining implications for the redesign of management accounting education. It further develops a conceptually structured framework linking institutional pressures, organizational responses, and capability development. The findings offer practice-oriented insights for educators, professional bodies, and policy makers seeking to prepare future management accountants for an AI-driven professional environment.

This article analyzes the role of accounting in the context of its increasing importance for the implementation of strategic enterprise management. It is emphasized that many scientists rightly assign a leading role to managerial accounting as an information field for making strategic decisions; however, under current conditions of information accessibility and public disclosure, it is precisely the data from financial accounting and reporting that serve as a subject of interest for potential investors, competitors, and other stakeholders. The study establishes that accounting constitutes a starting point for the collection and recording of data on economic activities, as well as serves as an information channel between indicators of financial and economic performance and decision-makers. Accounting supports the information provision of the effectiveness of managerial decision-making. Particular attention is paid to defining the objectives of accounting policy aimed at supporting strategic management. The novelty of the study lies in expanding the theoretical understanding of accounting support for strategic management, as well as in substantiating the place and role of the accounting system in the information support for addressing strategic tasks at an enterprise.

IMPACT Management accountants are partners in management decision-making. They are involved in planning and performance management systems, and they provide expertise in financial planning and control to assist management in the formulation and implementation of an organization’s strategy. However, different names are used for the profession, including ‘management accountants’, ‘business analysts’ and ‘controllers’. This study provides important insights into the activities performed by different role typologies of controllers in the public sector. In practice, controllers are actively involved in identifying and providing solutions to social issues. Creating societal added value is considered more important than developing cost-reducing and revenue-generating plans. In addition, policy-related activities, such as designing and analysing policy options, are performed by policy controllers. Finally, in practice, the financial controller and business controller perform much of the same tasks, with the business controller positioning itself more as a discussion partner and networker. ABSTRACT Controllers have an increasingly important role in advising on strategic issues beyond traditional accounting activities. However, research on controllers involved in such issues in public sector organizations is scarce. By using survey data, this article examines the role perception of controllers in Dutch ministries, distinguishing between financial, business and policy controllers. The results suggest that controllers have a broad range of tasks, with financial accounting issues being an important part of their responsibilities. In addition, topics such as the creation of public value, policy development and whether planned policies could be monitored are considered more important than topics such as cost efficiency and effectiveness. Moreover, the research findings suggest that ‘policy technical activities’—activities that contribute to the substantive underpinning of policy plans—are an important part of the work package and thus the role of controllers.

Management accounting practices transfer to foreign subsidiaries in multinational corporations: a Brazilian case

This study aims to examine the role of decentralization in optimizing managerial performance through a literature study on the results of previous research. Decentralization is seen as a strategy of delegating authority from top management to subordinate units to increase effectiveness, efficiency, and accountability in the decision-making process. This research uses a qualitative approach with a library research method based on secondary data from scientific journals and books. The results of the study show that decentralization has a positive effect on managerial performance, especially when supported by an effective management accounting system and the active participation of managers in budgeting. The management accounting system acts as an information medium that strengthens the relationship between delegation of authority and performance improvement, while budget participation increases the sense of responsibility and coordination between organizational units. In addition, factors such as organizational commitment, participatory leadership style, and collaborative work culture also strengthen the successful implementation of decentralization. Thus, this study confirms that decentralization balanced with a good supervisory and communication system is able to create effective, adaptive, and results-oriented managerial performance.

Managed forest lands are key contributors to the carbon balance assessment needed for the greenhouse gas inventories on local, regional, national, and global levels. However, forest lands, due to size and complexity, are challenging for detailed spatially-explicit monitoring and, therefore, reliable and automatic assessment of spatial-temporal changes of carbon stocks is limited. This study presents an effective methodology for estimating key forest structure characteristics relevant to sequestration potential by combining management-level inventory data with remote sensing covariates. It primarily focuses on a machine learning (ML) pipeline that integrates an uncertainty quantification stage to support reliable decision-making and environmental analysis. We evaluated three algorithms - Random Forest (RF), Extreme Gradient Boosting (XGBoost), and TabNet-applied for multispectral satellite measurements. Predictions were made at the stand level inventory data, addressing classification tasks for dominant species and age group, and regression tasks for timber stock, stand height, and average basal area. Forest carbon stock was also derived as a target variable. XGBoost achieved the best overall performance across tasks. For regression, it reached mean absolute percentage error (MAPE) equal to 0.18 for height; 0.24 for basal area; 0.47 for timber stock and 0.37 for carbon stock. The coefficient of determination ([Formula: see text]) of 0.68 across all regression tasks. For classification, XGBoost achieved an average F1-score of 0.70 for age group prediction and 0.83 for dominant species prediction. To address the 'black-box' nature of machine learning models and enhance interpretability, we incorporated a refinement of conformal prediction to quantify predictive uncertainty at a nominal 90% coverage level. As a result, a geospatial mapping tool was developed, enabling the generation of stand-level forest attributes at 10m spatial resolution, together with corresponding uncertainty estimates, supporting more informed forest management and carbon accounting.

The article examines the features of the structural-institutional transformation of the small and medium-sized enterprise (SME) sector in Ukraine under modern economic shifts and identifies directions for improving management accounting and internal control of business processes as key instruments for enhancing the resilience of entrepreneurial activity. It is substantiated that existing structural imbalances, the dominance of micro-enterprises, instability of the regulatory environment, and limited efficiency of individual government business support tools necessitate a comprehensive modernization of both the institutional environment and the internal management mechanisms of SMEs. Scientific approaches to assessing the role of management accounting and internal control in ensuring financial and economic security, increasing operational transparency, and minimizing risks are systematized. It has been proved that the implementation of financial responsibility centers, budgeting and resource planning systems, methodologies for evaluating the efficiency of operations and projects, and the automation of internal audit procedures form an integrated management and analytical model capable of adapting SME entities to a dynamic market environment. It is proposed to consider the structural and institutional transformations of the SME sector as a multi-level process that combines the modernization of State entrepreneurship support policies with the development of internal management systems. The feasibility of systematizing the interconnections between the areas of structural rationalization of the sector and the tools for improving management accounting and internal control has been substantiated. It was concluded that the integration of modern accounting-analytical and control mechanisms into the management system of SMEs is an important prerequisite for ensuring their long-term sustainability, increasing competitiveness, and forming a new architecture of the entrepreneurial sector in Ukraine.

Purpose This study aims to set out to challenge the prevailing assumption in the Technology–Organization–Environment (TOE) framework that process automation and analytics invariably enable further digital progress. Drawing on the notion of technological path-dependency, the study investigates whether – and under which conditions – automation, analytics and digital readiness reinforce or undermine one another across accounting functions. Design/methodology/approach A cross-sectional survey of 819 German accounting professionals (2020) covering financial accounting (FA), management accounting (MA) and tax/audit was analyzed with Partial Least Square Structural Equation Modeling (PLS-SEM). The study develops and validates a formative multi-item DIGITAL READINESS scale and executes multi-group analyses to test boundary conditions for the ANALYTICS resp. AUTOMATION–READINESS link across functions, firm sizes and industries. Additional robustness checks are used. Findings Evidence confirms a positive impact of several technology and organizational factors on the implementation of automation and analytics but also reveals an automation-rigidity paradox: higher levels of process automation are negatively related to an accounting function’s capability to absorb subsequent digital innovations. The new DIGITAL READINESS scale shows satisfactory reliability and validity and can be interpreted as adaptive capacity for further digital transformation. Research limitations/implications The single-country, cross-sectional design limits causal inference and generalizability. Future studies should track organizations longitudinally, replicate in other institutional contexts and examine curvilinear or time-lagged effects of automation. Practical implications Chief financial officer (CFOs) should balance automation gains with modular governance and workforce upskilling to avoid rigidity traps. The validated scale offers a diagnostic tool for benchmarking digital readiness before investing in next-wave technologies such as generative artificial intelligence. Originality/value The study confirms several findings of prior research concerning the impact of TOE factors on digitalization, uncovers and theorizes a negative automation effect that contradicts core TOE expectations, refines the TOE framework by integrating a flexibility/path-dependency lens and mapping its boundary conditions and contributes a newly validated digital readiness measure for reuse in accounting and IS research.

This study aims to analyze the level of conformity of carbon emission disclosure based on Environmental Management Accounting (EMA) through the GRI 305 standard in companies included in the IDX LQ45 Low Carbon Leaders (LQ45LCL) index during the period 2022–2024. The increasing global attention to Environmental, Social, and Governance (ESG) issues encourages companies to improve transparency in environmental reporting, particularly regarding carbon emissions. EMA plays an important role as an internal accounting system that provides environmental information used in sustainability reporting. However, variations in the quality of carbon emission disclosure among companies indicate that the implementation of EMA is not yet fully optimal. This research uses a quantitative descriptive approach by analyzing the level of disclosure conformity of GRI 305 indicators in sustainability reports of companies included in the IDX LQ45 Low Carbon Leaders index. The level of conformity is calculated by comparing the number of disclosed indicator criteria with the maximum number of criteria that should be disclosed. The classification of disclosure levels includes not applied, limited disclosure, partially applied, well applied, and fully applied. The results show that the level of carbon emission disclosure among companies varies across the observation period. Several companies demonstrate an increasing trend in disclosure, while others experience fluctuations or remain at a limited disclosure level. Overall, most companies fall within the partially applied category, indicating that carbon emission disclosure has not yet been comprehensively implemented according to the GRI 305 standards. These findings suggest that although companies in the LQ45LCL index are recognized as low-carbon leaders, improvements in the implementation of Environmental Management Accounting are still needed to enhance the transparency and completeness of carbon emission reporting.