{"id":"https://openalex.org/W7208836477","doi":"https://doi.org/10.59653/jbmed.v3i03.2814","title":"Management Accounting Practices and Entrepreneurial Performance among Indonesian SMEs: Mediating Role of Innovation Strategy","display_name":"Management Accounting Practices and Entrepreneurial Performance among Indonesian SMEs: Mediating Role of Innovation Strategy","publication_year":2025,"publication_date":"2025-11-15","ids":{"openalex":"https://openalex.org/W7208836477","doi":"https://doi.org/10.59653/jbmed.v3i03.2814"},"language":"en","primary_location":{"id":"doi:10.59653/jbmed.v3i03.2814","doi":"https://doi.org/10.59653/jbmed.v3i03.2814","is_oa":true,"landing_page_url":"https://doi.org/10.59653/jbmed.v3i03.2814","pdf_url":null,"source":{"id":"https://openalex.org/S4387289526","display_name":"Journal of Business Management and Economic Development","issn_l":"2986-9072","issn":["2986-9072","3031-9269"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Management and Economic Development","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.59653/jbmed.v3i03.2814","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5017790407","display_name":"Sev Rahmiyanti","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sev Rahmiyanti","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5008499904","display_name":"Reni Febriani","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Reni Febriani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5064271100","display_name":"Iba Gunawan","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Iba Gunawan","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.0379,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.8246557,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"3","issue":"03","first_page":"1220","last_page":"1235"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.8270999789237976,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.8270999789237976,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.16369999945163727,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10058","display_name":"Entrepreneurship Studies and Influences","score":0.004000000189989805,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-accounting-practices","display_name":"management accounting practices","score":0.9900000095367432},{"id":"https://openalex.org/keywords/entrepreneurial-performance","display_name":"entrepreneurial performance","score":0.9779999852180481},{"id":"https://openalex.org/keywords/innovation-strategy","display_name":"innovation strategy","score":0.777999997138977},{"id":"https://openalex.org/keywords/micro-small-and-medium-enterprises","display_name":"micro, small and medium enterprises","score":0.9390000104904175},{"id":"https://openalex.org/keywords/strategic-decision-making","display_name":"strategic decision-making","score":0.6790000200271606},{"id":"https://openalex.org/keywords/experiments","display_name":"experimentation","score":0.3889999985694885},{"id":"https://openalex.org/keywords/scale-up","display_name":"scale-up","score":0.47200000286102295},{"id":"https://openalex.org/keywords/indonesian-smes","display_name":"Indonesian SMEs","score":0.7960000038146973}],"concepts":[{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.7530999779701233},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6618000268936157},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6328999996185303},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6313999891281128},{"id":"https://openalex.org/C2777159308","wikidata":"https://www.wikidata.org/wiki/Q1757948","display_name":"Formality","level":2,"score":0.48420000076293945},{"id":"https://openalex.org/C84309077","wikidata":"https://www.wikidata.org/wiki/Q3908516","display_name":"Entrepreneurship","level":2,"score":0.43639999628067017},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.42910000681877136},{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.41670000553131104},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.40369999408721924},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.39169999957084656},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.37720000743865967},{"id":"https://openalex.org/C2780592571","wikidata":"https://www.wikidata.org/wiki/Q2308363","display_name":"Creative accounting","level":3,"score":0.36390000581741333},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.3529999852180481},{"id":"https://openalex.org/C86275758","wikidata":"https://www.wikidata.org/wiki/Q376657","display_name":"Strategic management","level":2,"score":0.34200000762939453},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.32409998774528503},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.32260000705718994},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.3192000091075897},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3174000084400177},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.30640000104904175},{"id":"https://openalex.org/C2777490773","wikidata":"https://www.wikidata.org/wiki/Q999137","display_name":"Accounting records","level":3,"score":0.30559998750686646},{"id":"https://openalex.org/C48879800","wikidata":"https://www.wikidata.org/wiki/Q622439","display_name":"Small and medium-sized enterprises","level":2,"score":0.2969000041484833},{"id":"https://openalex.org/C186037533","wikidata":"https://www.wikidata.org/wiki/Q794803","display_name":"Innovation management","level":2,"score":0.28790000081062317},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2799000144004822},{"id":"https://openalex.org/C112911467","wikidata":"https://www.wikidata.org/wiki/Q1888611","display_name":"Management process","level":3,"score":0.258899986743927},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.25769999623298645}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.59653/jbmed.v3i03.2814","doi":"https://doi.org/10.59653/jbmed.v3i03.2814","is_oa":true,"landing_page_url":"https://doi.org/10.59653/jbmed.v3i03.2814","pdf_url":null,"source":{"id":"https://openalex.org/S4387289526","display_name":"Journal of Business Management and Economic Development","issn_l":"2986-9072","issn":["2986-9072","3031-9269"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Management and Economic Development","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.59653/jbmed.v3i03.2814","doi":"https://doi.org/10.59653/jbmed.v3i03.2814","is_oa":true,"landing_page_url":"https://doi.org/10.59653/jbmed.v3i03.2814","pdf_url":null,"source":{"id":"https://openalex.org/S4387289526","display_name":"Journal of Business Management and Economic Development","issn_l":"2986-9072","issn":["2986-9072","3031-9269"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Management and Economic Development","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.9211000204086304,"id":"https://metadata.un.org/sdg/8"},{"display_name":"Industry, innovation and infrastructure","score":0.6773999929428101,"id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7208823597","https://openalex.org/W7117653856","https://openalex.org/W3097832959","https://openalex.org/W4414192797","https://openalex.org/W4389428928","https://openalex.org/W7163576791","https://openalex.org/W7221195597","https://openalex.org/W133912306","https://openalex.org/W7125399432","https://openalex.org/W7203965366"],"abstract_inverted_index":{"This":[0,87,109,220],"study":[1,88,110,114,243],"addresses":[2],"a":[3,79,112,120,161,171,204,273,278],"paradox":[4],"in":[5,20,33,40,124,128,197],"the":[6,13,129,146,182,185,211,218,228,245,248,264],"literature":[7],"on":[8,145,164],"management":[9,17,93,155,252],"accounting":[10,18,53,94,135,156,233,253,284],"and":[11,23,72,149,208,258,291],"entrepreneurship:":[12],"common":[14],"assumption":[15],"that":[16,84,104,126,154,223,231,281],"practices":[19,143,157],"Micro,":[21],"Small,":[22],"Medium":[24],"Enterprises":[25],"(MSMEs)":[26],"directly":[27],"contribute":[28],"to":[29,60,69,90,141,213],"improved":[30],"performance,":[31],"yet":[32],"practice,":[34],"they":[35],"do":[36,158],"not":[37,159,271],"always":[38],"result":[39],"innovation":[41,102,200,224],"or":[42,194,216],"consistent":[43],"business":[44,192],"growth.":[45],"Many":[46],"MSMEs":[47],"have":[48,160],"adopted":[49],"various":[50],"forms":[51],"of":[52,122,131,133,184,206,241,247,250],"practices,":[54,254,260],"ranging":[55],"from":[56,137],"simple":[57],"financial":[58],"record-keeping":[59],"digital":[61],"systems;":[62],"however,":[63],"their":[64,134],"use":[65],"is":[66,96,188,244,286],"often":[67],"limited":[68],"control":[70],"functions":[71],"historical":[73],"reporting":[74],"rather":[75,168],"than":[76],"serving":[77],"as":[78,191,227,261,263,272,277],"basis":[80],"for":[81],"strategic":[82],"decision-making":[83],"drives":[85],"innovation.":[86,219],"aims":[89],"explain":[91],"how":[92,283],"information":[95,177,234,285],"translated":[97],"by":[98,203],"MSME":[99],"owners":[100],"into":[101,181,235,288],"strategies":[103,225],"ultimately":[105,209],"influence":[106],"entrepreneurial":[107,165,236,292],"performance.":[108,293],"employs":[111],"multiple-case":[113],"approach":[115],"with":[116],"abductive":[117],"logic,":[118],"examining":[119],"number":[121],"SMEs":[123],"Indonesia":[125],"vary":[127],"level":[130],"formality":[132],"practices\u2014ranging":[136],"fully":[138],"formal":[139,257],"systems":[140],"informal":[142,259],"based":[144],"owners\u2019":[147],"intuition":[148],"experience.":[150],"The":[151,238],"results":[152],"indicate":[153],"direct":[162],"impact":[163],"performance":[166],"but":[167,276],"operate":[169],"through":[170],"more":[172],"complex":[173],"process":[174,205,280],"mechanism.":[175],"Accounting":[176],"first":[178],"creates":[179],"visibility":[180],"state":[183],"business;":[186],"it":[187],"then":[189],"interpreted":[190],"opportunities":[193],"problems,":[195],"which":[196,255,268],"turn":[198],"shape":[199],"strategies,":[201],"followed":[202],"experimentation,":[207],"determine":[210],"decision":[212],"scale":[214],"up":[215],"discontinue":[217],"mechanism":[221],"explains":[222,282],"serve":[226],"primary":[229],"bridge":[230],"transforms":[232],"outcomes.":[237],"main":[239],"contribution":[240],"this":[242],"development":[246],"concept":[249],"hybrid":[251],"integrate":[256],"well":[262],"accounting-to-innovation":[265],"translation":[266],"mechanism,":[267],"reconceptualizes":[269],"mediation":[270],"statistical":[274],"relationship":[275],"dynamic":[279],"transformed":[287],"innovative":[289],"actions":[290]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-09-06T00:00:00"}