Commonly shared conceptualizations of resources are scant in academic management research which strikes as somewhat peculiar since resources and their allocation thereof have long been recognised to be at the heart of the competitive advantage and performance of a firm. The research literature...

The unprecedented conditions of restrictive measures that were suddenly imposed in 2020 due to the outbreak of the COVID-19 pandemic affected business activity globally. To deal with the consequences that were caused by the pandemic, most SMEs had to adopt strategies which will enhance their...

This article aims to (1) study history and trend of human resource accounting and strategic management accounting and (2) represent new model for sustainable competitive advantage by focus on combination of strategic management accounting Implementation, organizational culture which related...

In the last decade, strategic management accounting (SMA) practices have garnered considerable attention from academics and business organizations. SMA is described as the provision and analysis of management accounting data on a company's product in the markets, its cost structure, and...