The Strategic Role of Management Accounting in Improving MSME Sustainability through Cost Control, Capital Structure, and HR Management in the Digital Era
Systematic literature review highlights management accounting strategies for MSME sustainability, suggesting digital tools can improve HR and cost efficiencies.
Key Points
Digital transformation in management accounting enhances MSME sustainability through improved cost control and HR management.
The systematic literature review identifies big data and digital accounting as key tools for enhancing decision-making and operational efficiency.
Effective capital structure and strategic HR management are crucial for MSMEs to adapt in a digitally disrupted environment.
These findings stress the importance of digital accounting integration for long-term resilience and growth of MSMEs.