| dc.description.abstract | This study aims to analyze the influence of contingency variables on the use of
Strategic Management Accounting (SMA) and its impact on organizational
performance, particularly in medium-sized business in North Sumatra Province. The contingency variables tested include company size, environmental uncertainty, competition intensity, market orientation, strategy typology, corporate culture, organizational structure, accountant participation in decision-making, and top
management characteristics. The theoretical framework of this study is based on Contingency Theory as a grand
theory, supported by middle theories (Dynamic Capability Theory, Goal Setting
Theory, Resource-Based View) and several applied theories (Neo-Institutional
Framework, Upper Echelons Theory). The research method used a quantitative
approach with Structural Equation Modeling (SEM) analysis assisted by SmartPLS, and supported by qualitative analysis through data visualization with NVivo 12
Plus. The results of the study indicate that several contingency variables have a
significant effect on the use of AMS, including company size, environmental
uncertainty, market orientation, organizational culture, organizational structure, accountant participation, and top management characteristics. However, the
intensity of competition and strategy typology do not show a significant effect. Furthermore, the use of AMS has been proven to have a positive effect on MSME
performance. This study provides a theoretical contribution in the form of strengthening the
contingency perspective in AMS studies, as well as a practical contribution to
MSMEs in Indonesia in adopting strategic management accounting practices to
improve competitiveness and performance. In addition, this study fills a gap in the
literature by presenting empirical evidence in the context of developing countries
post-COVID-19 pandemic | en_US |
