Work

Management Accounting System as Mediating the Relationship of Blockchain Technology and Strategic Management Accounting on Sustainability Performance

Year: 2025

Type: article

Abstract: A B S T R A C TThis paper analyzes the dimensions of management accounting system as mediating the relationship of blockchain technology and strategic management accounting on sustainability performance in the manufactured company in JABODETABEK region, Indonesia. This research adopts quantitative methods and survey methods. This study relied on self reported primary data from an administered survey by spreading questionnaires to 259 Manager in Manufacture Company, Indonesia that have participated in PROPER. Data was analyzed using structural equation modeling with the assistance of SmartPLS 3.3 software. This study proposed nine hypotheses to evaluate the relationships among the variables, where five hypotheses showed positive associations and four revealed negative result. The results contribute to a better understanding of how management accounting systems influence sustainability outcomes in the context of emerging digital technologies and strategic practices.

Source: Journal of Cultural Analysis and Social Change

DOI: 10.64753/jcasc.v10i4.2841

Authors: Imam Abu Hanifah, Tubagus Ismail, Vierina Clyde

Institution: Sultan Ageng Tirtayasa University

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Industry, innovation and infrastructure, Responsible consumption and production

Open Access status: diamond

OpenAlex ID: W4417029301

FWCI:

Cites: 12

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