Unveiling the interplay of competitive advantage, management accounting information systems and SME performance

Wuryaningsih, Wuryaningsih (2024) Unveiling the interplay of competitive advantage, management accounting information systems and SME performance. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 8 (3). pp. 765-779. ISSN 2621-5306

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Abstract

This research uses the resource-based view theory to examine the influenceof
competitive advantage on SME performance. Furthermore, this research also examinesthe effect of management accounting information systems (MAIS) on SMEperformance. This study used a survey method with 129 SMEs in Malang City, Indonesia. Warp PLS 8.0 was used to analyze the research data. The research resultsshow a significant effect between competitive advantage and MAIS on the performanceof SMEs. In addition, MAIS can moderate the relationship between competitiveadvantage and SME performance. These results imply that SMEs must createacompetitive advantage over competitors, which will positively affect profits. In addition, implementing a management accounting information system will further strengthentherole of competitive advantage in improving performance for SMEs.

Item Type:	Journal Article
Keywords:	Competitive Advantage; Management Accounting Information Systems; SME Performance; Resources-Based View Theory
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	wuryaningsih wuryaningsih
Date Deposited:	28 Oct 2024 13:37

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