2023
DOI: 10.24294/jipd.v8i1.2833
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Management accounting system as mediator on sustainability performance

Desak Nyoman Werastuti,
Riana Sitawati,
Lucky Radi Rinandiyana
et al.

Abstract: This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The… Show more

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