Relationship between Management Accounting Competency Affected Operational Efficiency of New S-Curve Company with Strategic Management Accounting as a mediator
Keywords:
Management Accounting Competency, Strategic Management Accounting, Operational EfficiencyAbstract
The objective of this study is to examine the relationship between management accounting competency and operational efficiency of a New S-Curve company with strategic management accounting: SMA as a mediator. The sample in this research is a group of 400 New S-Curve companies. Questionnaires were sent by email. The frequency, percentage, and mean were used as statistics. The multiple regression analysis was used as a hypothesis test. The research findings indicate that management accounting competency including strategy planning and performance, reporting and control, and technology and analytics affect operational efficiency and SMA mediates the relationship between management accounting competency and operational efficiency as a partial mediator. In addition, professional ethics and values and tax and law affect operational efficiency and SMA mediates the relationship as a perfect mediator.
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