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Exploration of decision-making practices from the perspective of strategic management accounting

Year: 2025

Type: article

Abstract: Purpose: This research examines how Mile Coffee applies strategic management accounting to enhance operational efficiency and financial stability. Method: The research uses a qualitative case study method, with data collected through interviews, observations, and document analysis, validated by triangulation. Results: Findings reveal that value chain analysis, profitability analysis, competitor analysis, and benchmarking improve Mile Coffee's decision-making and business sustainability. Novelty: The study highlights the integration of strategic management accounting in small businesses within the coffee shop industry. Contribution: It offers insights into applying strategic management accounting to support sustainable business practices in Indonesia's competitive market.

Source: International journal of business economics & management

DOI: 10.21744/ijbem.v8n1.2364

Authors: Wayan Sadukari, Putu Sudana, Ketut Rasmini, Henny Triyana Hasibuan

Institution: Udayana University

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4407323386

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