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The key purpose of the study is to investigate the influence of management accounting techniques in the SMEs’ financial and sustainable performance. A quantitative research design has been selected with primary sources as the main data collection technique. A total of 400 participants have been selected. SMART PLS has been used as the statistical software to conduct results. There is a moderate association yet a positive and a significant relationship observed between the variables. The research is critical since SMEs occupy 90% of the total businesses and is one of the largest employers. Use of management accounting techniques within the SMEs can help in implementing this technique and streamline it effectively.
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A 2025 study studied this question.
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