THE PRESENT STUDY FOCUSES ON CONDUCTING A COMPREHENSIVE REVIEW OF LITERATURE PERTAINING TO THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING (SMA)
The adaptation of management accounting is necessary in response to evolving circumstances and the dynamic nature of the competitive landscape. The adoption of SMA practices in enterprises has not been extensive. The objective of contingency theory in modern management accounting is restricted to elucidating the manner in which specific conditions influence the structure of management accounting systems. The researcher undertook a comprehensive review of the existing literature pertaining to strategic management accounting. The researcher conducted a comprehensive evaluation of 36 scholarly publications sourced from the internet, focusing on the topic of contingency theory and its relationship to strategic management accounting (SMA) procedures. We have constructed an all-encompassing framework for the use of Social Media Analytics (SMA), which integrates a wide range of contingent aspects that are anticipated to have an impact on both SMA adoption and the overall performance of organizations
Contingency, Performance, Strategic Management Accounting.