Strategic Management Accounting Helping Companies In Crisis Judging From Literature Studies

Abstract

This article aims to contribute to helping companies during the crisis during the crisis through a bit of contingency theory literature on the determinants of strategic management accounting practice (SMA) and the role played by management accountants. Thirty-nine kinds of literature were taken from the internet related to contingency theory, SMA practice, and the role of management accountants. The current crisis has created a business crisis for companies globally—a challenge for business continuity. A network of management accountants, information systems, and SMA implementation practices will assist company managers during the crisis.