Management accounting information system and intellectual capital: a way to increase SME’s business performance

Management accounting information system and intellectual capital: a way to increase SME’s business performance

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Purpose – The paper aims to clarify the unclear relationship between management accounting information systems and SME business performance by having intellectual capital as mediating variable. This will expand the domain of management accounting information usage from SME’s perspective. Design/m...

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Bibliographic Details
Main Authors: Hariyati Hariyati, Dian Anita Nuswantara, Rendra Arief Hidayat, Insyirah Putikadea
Format: Article
Language:English
Published: Universitas Islam Indonesia 2022-12-01
Series:Jurnal Siasat Bisnis
Subjects:
Management accounting information system; Small Medium Enterprises; business performance, intellectual capital
Online Access:https://jurnal.uii.ac.id/JSB/article/view/25213

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