The Relation Between The Intensity of Market Competition, Intellectual Capital, Management Accounting Practices in Coventional and Digital SME

• Main Authors: Rachmawati, Dyna, Kristina, Natalia, Chow Poh Ling
• Format: UMS Journal (OJS)
• Language: eng
• Published: Universitas Muhammadiyah Surakarta 2024
• Subjects: intensity market competition, intellectual capital, management accounting practices, business performance, conventional and digital SME.
• Online Access: https://journals2.ums.ac.id/index.php/reaksi/article/view/2282

This study investigates the difference of the impact of external and internal environment on the use of management accounting practices between conventional and digital SMEs. The use of management accounting practices assists the SMEs to make good decision. The aim of the study to test the relations...