This paper investigates the effect of Strategic Management Accounting (SMA) and Business Analytics (BA) on Sustainable Competitive Advantage (SCA). Moreover, it examines the mediating effect of Dynamic Capabilities (DY) and the moderating effect of Competition Intensity (CI) on direct relationships. The study used the survey method to collect data from listed companies in the Amman Stock Exchange, and the hypotheses were tested using Partial-Least Squares-Structural Equation Modelling. Based on the findings, DC mediates the relationship between SMA and SCA as well as BA and SCA. CI moderate only the relationships between SMA and SCA. The study findings can be used as directions by management, policymakers and researchers to comprehend the positive influence of SMA, BA and DC on SCA.

This research investigates the relationship between supply chain management (SCM) strategy, strategic management accounting, internal and external orientation of companies, and their impact on company growth. The study utilizes a quantitative method using a questionnaire designed with a Likert scale ranging from 1 to 7 points. The sample used in this research reached 215 respondents. The respondents in this study are employees, staff, and managers of public sector companies in Indonesia. Data analysis was conducted using Structural Equation Modelling (SEM) analysis using SmartPLS 4.0 software. The results indicate that SCM strategy significantly influences internal and external orientation. Similarly, strategic management accounting has a significant impact on internal and external orientation. Both internal and external orientations significantly contribute to company growth. In the mediating role, both internal and external orientations have a significant impact on the relationship between SCM strategy and strategic management accounting with company growth.

This paper aims to empirically examine how public sector auditing agencies have strategically positioned themselves in a changing external operating environment and policy context. Specifically, this study aims to examine the effect of strategic management accounting on strategic supply chain positioning. The mediating roles of external and internal orientations were employed as mediating variables in this study. The research was conducted in the Audit Board of the Republic of Indonesia (BPK) in December 2022 to January 2023 by involving a total sample of 325 respondents. The data obtained in this study were analyzed using a variance-based structural method using the Partial Least Squares path modeling method through SmartPLS software. The findings showed that there is a significant influence of strategic management accounting on strategic supply chain positioning. The findings also emphasized the mediating roles of internal orientation and external orientation in strengthening the effects of strategic management accounting on strategic supply chain positioning. The results highlighted that strategic management accounting plays an important role in helping public sector auditing agencies to strategically position themselves in auditing practices. In addition, internal orientation can also help organizations to optimize the use and the allocation of internal resources. The findings presented in this study theoretically contribute to explaining empirical evidence regarding the effect of strategic supply chain positioning in strategic management accounting activities in public sector accounting and auditing practices.

The research is conducted for assessing factors affecting the implementation of Strategic Management Accounting (SMA) of medium - sized enterprises in Vietnam. Data was collected from 235 medium - sized enterprises of Vietnam for the period from 2019 to 2021. Based on quantitative research methods, the implementation of Strategic Management (SMA) and factors affecting this implementation were scrutinized. The results indicate that the implementation of Strategic Management (SMA) of medium - sized enterprises in Vietnam is influenced by factors: Technology level, Quality of accountants, Competitive level, Business strategy, and Business risk. Through findings, some recommendations are given for improving the implementation of SMA of medium – sized to satisfy the demand for information of the stakeholder in the context of integration.

This study aims to examine the relationship between selected contingent factors of Strategic Management Accounting including Costing; Planning; control and performance measurements; Strategic decision - making; Competitor Accounting; Customers Accounting and Business Performance in the context of Sugar Companies in Vietnam. By applying the quantitative data obtained from managers and accountants of the companies, the study provides some evidence supporting the effect of contingent factors on the extent of Strategic Management Accounting usage. The results of the study draw conclusions regarding the effect of Strategic Management Accounting on the Business Performance of the companies as well. From which, the authors suggest some directions to enhance Strategic Management Accounting usage in the companies and solutions to increase their business performance efficiency.

In the current decade, with an increase in e-commerce, the logistics activities have grown rapidly. However, the logistics industry of the Malaysian country is declining, as the ranking of this industry has shown downfall continuously during the past few years. The decrease in logistics industry performance reduces the contribution in a Gross Domestic Product (GDP). Therefore, to address this issue, the primary objective of this study was to examine the role of strategic management accounting practices to enhance the profitability of the Malaysian logistics firms. Questionnaires were adopted to collect the primary data and they were distributed among the employees of the logistics companies. All the questionnaires were distributed through area cluster sampling technique. Partial least square (PLS) structural equation modelling (SEM) was used to analyze the collected data. The results indicate that strategic management accounting practices had a significant positive relationship with supply chain outcomes and supply chain outcomes had a significant positive relationship with the profitability of the logistics companies. Finally, this is one of the pioneer studies, which examined the impact of strategic management accounting practices on the outcome of the logistics firms.