Several SMEs in DIY, especially those engaged in the industrial sector, went bankrupt due to the Covid-19 pandemic which had lasted for two years. One of the causes of SMEs going bankrupt is because they ignore the contingency or uncertainty factor that can affect organizational performance. This study aims to examine the factors that influence business continuity or management accounting practices (MAP) in the industrial sector SMEs in DIY. The research sample is 52 SMEs in the industrial sector in DIY. The technique of determining the purposive sample is that the minimum age of SMEs is 2 years and has a minimum of 2 employees. The technique of collecting data is with a survey based on filling out google forms. While the data analysis used is multiple regression. The research hypothesis is that contingent factors in the form of environmental uncertainty, qualification level of accounting staff, manager participation, company size, and marketing information systems, and the involvement of owners or managers affect management accounting practices. The results of the study show that contingent factors such as environmental uncertainty, qualification level of accounting staff, manager participation, company size, and marketing information systems affect management accounting practices. While the involvement of owners or managers does not affect the success of management accounting practices. Future suggestions should consider contingent factors from the development of operating results so that it can be seen which factors are the most dominant of their effects on management accounting practices.