INTEGRASI STRATEGIC MANAGEMENT ACCOUNTING DENGAN SUSTAINABILITY REPORTING: STUDI LITERATUR SISTEMATIS

Authors

Muhammad Ario Permadi Universitas Sriwijaya
Deya Winanda Universitas Sriwijaya
Rela Sari Universitas Sriwijaya

DOI:

Keywords:

Strategic Management Accounting, Sustainability Reporting, Integrasi

Abstract

Penelitian ini membahas integrasi Strategic Management Accounting (SMA) dengan Sustainability Reporting (SR) sebagai respons terhadap tuntutan bisnis berkelanjutan. Tujuannya untuk mengidentifikasi teori-teori yang digunakan, peran SMA dalam implementasi SR, serta faktor pendorong dan penghambat integrasinya. Metode yang digunakan adalah systematic literature review terhadap 30 jurnal internasional dan nasional. Hasil menunjukkan bahwa Stakeholder Theory menjadi teori dominan, dan SMA berperan penting dalam menghubungkan strategi bisnis dengan pelaporan keberlanjutan. Kesimpulannya, integrasi SMA– SR memperkuat akuntabilitas dan kinerja keberlanjutan organisasi melalui dukungan manajerial, regulasi, dan inovasi teknologi.

References

Abeysekera, I. (2022). A framework for sustainability reporting. Sustainability Accounting, Management and Policy Journal, 13(6), 1386–1409. https://doi.org/10.1108/SAMPJ-08-2021-0316

Alawattage, C., & Wickramasinghe, D. (2024). Teaching strategic management accounting with sustainability. Accounting Education. https://doi.org/10.1080/09639284.2024.2404923

Ascani, I., Ciccola, R., & Chiucchi, M. S. (2021). A structured literature review about the role of management accountants in sustainability accounting and reporting. Sustainability (Switzerland), 13(4), 1–25. https://doi.org/10.3390/su13042357

Azhar, I. A. S., Maksum, A., & Nurhadi, I. (2023). Pengaruh Strategic Management Accounting dalam memediasi Dampak Green Accounting dan Pengendalian Internal terhadap Kinerja Manajerial. Pengaruh Strategic Management (Alya Mulyani) Madani: Jurnal Ilmiah Multidisiplin, 1(6). https://doi.org/10.5281/10.5281/zenodo.8169533

A’zizah, L. O. F., Aji, N. P., Puspawati, D., Ulynnuha, O. I., & Andriyani, N. (2024). Sustainability Reporting in Value Creation: The Critical Mediation of Environmental Management Accounting. Riset Akuntansi Dan Keuangan Indonesia, 9(3), 338–349. http://journals.ums.ac.id/index.php/reaksi/index

Clara, A., & Salim, D. S. (2022). Faktor-Faktor yang Mempengaruhi Pengungkapan Sustainability Report. Jurnal Multiparadigma Akuntansi, IV(4), 1501–1511.

De Micco, P., Rinaldi, L., Vitale, G., Cupertino, S., & Maraghini, M. P. (2021). The challenges of sustainability reporting and their management: the case of Estra. Meditari Accountancy Research, 29(3), 430–448. https://doi.org/10.1108/MEDAR-09-2019-0555

Dello Sbarba, A. (2024). Strategic configurations and strategic management accounting: a longitudinal case study in the credit mediation industry. Journal of Accounting and Organizational Change, 20(6), 277–305. https://doi.org/10.1108/JAOC-04-2024-0118

Hasan, A., Hussainey, K., & Aly, D. (2022). Determinants of sustainability reporting decision: evidence from Pakistan. Journal of Sustainable Finance and Investment, 12(1), 214–237. https://doi.org/10.1080/20430795.2021.1964813

Latifah, S. W., & Soewarno, N. (2023). The environmental accounting strategy and waste management to achieve MSME’s sustainability performance. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2176444

Monazzam, A., & Nilsson, F. (2025). The role of sustainability reporting in strategic management. Journal of Applied Accounting Research, 26(4), 811–828. https://doi.org/10.1108/JAAR-04-2024-0155

Nik Abdullah, N. H., Krishnan, S., Mohd Zakaria, A. A., & Morris, G. (2022). Strategic management accounting practices in business: A systematic review of the literature and future research directions. In Cogent Business and Management (Vol. 9, Issue 1). Cogent OA. https://doi.org/10.1080/23311975.2022.2093488

Odang, N. K., & Sinambela, J. S. (2025). Does Environmental Management Accounting Associated With Sustainability Report Disclosure? Akuntansi: Jurnal Akuntansi Integratif, 11(01), 1–11. https://doi.org/10.29080/jai.v11i01.2026

Ojra, J., Opute, A. P., & Alsolmi, M. M. (2021). Strategic management accounting and performance implications: a literature review and research agenda. Future Business Journal, 7(1). https://doi.org/10.1186/s43093-021-00109-1

Opferkuch, K., Caeiro, S., Salomone, R., & Ramos, T. B. (2021). Circular economy in corporate sustainability reporting: A review of organisational approaches. Business Strategy and the Environment, 30(8), 4015–4036. https://doi.org/10.1002/bse.2854

Petera, P., Wagner, J., & Pakšiová, R. (2021). The influence of environmental strategy, environmental reporting and environmental management control system on environmental and economic performance. Energies, 14(15), 1. https://doi.org/10.3390/en14154637

Pramono, A. J., Suwarno, Amyar, F., & Friska, R. (2023). Sustainability Management Accounting in Achieving Sustainable Development Goals: The Role of Performance Auditing in the Manufacturing Sector. Sustainability (Switzerland), 15(13). https://doi.org/10.3390/su151310082

Pumiviset, W., & Suttipun, M. (2024). Sustainability and strategic management accounting: evidence of green manufacturing in Thailand. Cogent Business and Management, 11(1), 1–16. https://doi.org/10.1080/23311975.2024.2302794

Rahi, A. F., Johansson, J., Fagerström, A., & Blomkvist, M. (2022). Sustainability Reporting and Management Control System: A Structured Literature Review. In Journal of Risk and Financial Management (Vol. 15, Issue 12, p. 1). MDPI. https://doi.org/10.3390/jrfm15120562

Rashid, Md. M., Ali, Md. M., & Hossain, D. M. (2021). Strategic management accounting practices: a literature review and opportunity for future research. In Asian Journal of Accounting Research (Vol. 6, Issue 1, pp. 109–132). Emerald Group Holdings Ltd. https://doi.org/10.1108/AJAR-06-2019-0051

Rizaldi, F., Suhandi, F., & Ramadhan, Y. (2025). Entering The ESG Era And Carbon Business Opportunities: A Literature Review Of The Role Of Strategic Management Accounting In The Sustainability Transition In Indonesia. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 13(4), 13. https://doi.org/10.37676/ekombis.v13i4

Sagita, D., Meutia, I., & Yusrianti, H. (2025). Sustainability Reporting and Earnings Management: Systematic Literature Review. Owner: Riset & Jurnal Akuntansi, 9(2), 1083–1097. https://doi.org/10.33395/owner.v9i2.2615

Schaltegger, S., Christ, K. L., Wenzig, J., & Burritt, R. L. (2022). Corporate sustainability management accounting and multi-level links for sustainability – A systematic review. International Journal of Management Reviews, 24(4), 480–500. https://doi.org/10.1111/ijmr.12288

Setyaningsih, S., Widjojo, R., & Kelle, P. (2024). Challenges and opportunities in sustainability reporting: a focus on small and medium enterprises (SMEs). Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2023.2298215

Sriyono, Effendi, M. I., & Sirait, A. (2024). The Practice Of Strategic Management Accounting In Public Sector Indonesia. Jurnal Akuntansi, 28(1), 21–39. https://doi.org/10.24912/ja.v28i1.1675

Susilawati, M. (2022). Akuntansi Manajemen Strategik Pada Koperasi (Strategic Management Accounting In Cooperatives). Akutansi Bisnis & Manajemen ( ABM ), 29(2), 102. https://doi.org/10.35606/jabm.v29i2.1107

Traxler, A. A., Schrack, D., Greiling, D., Feldbauer, J., & Lautner, M. (2023). The interplay of sustainability reporting and management control – an exploration of ways for dovetailing to develop reporting beyond accountability. Journal of Applied Accounting Research, 26(6), 160–182. https://doi.org/10.1108/JAAR-08-2022-0222

Vărzaru, A. A., Bocean, C. G., Mangra, M. G., & Mangra, G. I. (2022). Assessing the Effects of Innovative Management Accounting Tools on Performance and Sustainability. Sustainability (Switzerland), 14(9). https://doi.org/10.3390/su14095585

Wagenhofer, A. (2024). Sustainability Reporting: A Financial Reporting Perspective. Accounting in Europe, 21(1), 1–13. https://doi.org/10.1080/17449480.2023.2218398

Bhaktiningsih, T. Y., & Surbakti, L. P. (2024). Akuntansi Manajemen Strategis Dalam Era Digital : Roview Literatur Tentang Transformasi Dan Inovasi. JIMEA Juenal Ilmial MEA ( Manajement, Ekonomi, Dan Akuntansi), 8(3), 1–11.