Digital Transformation Capability and Strategic Management Accounting Practices in Driving Organizational Performance
DOI:
https://doi.org/10.59890/ijmbi.v4i4.29Keywords:
Digital transformation capability; Strategic management accounting; Organizational performance; Management accounting; PLS-SEMAbstract
Rapid digitalization requires organizations to integrate technological capabilities with strategic accounting practices to sustain performance. This study examines the effects of digital transformation capability and strategic management accounting practices on organizational performance, including the mediating role of strategic management accounting. A quantitative explanatory design used cross-sectional survey data from 150 managers, owners, and senior staff selected through purposive sampling. Data were collected through a five-point Likert-scale questionnaire and analyzed using partial least squares structural equation modeling. The results indicate that both variables positively influence organizational performance, while strategic management accounting partially mediates the relationship. These findings extend management accounting research and emphasize the need to align digital initiatives with strategic accounting information to strengthen decision-making and organizational performance.
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