Pumiviset, Worakorn; Muttanachai Suttipun - In: Cogent business & management 11 (2024) 1, pp. 1-16
This study aims to investigate the effects of Strategic Management Accounting (SMA) on sustainable performance … consisting of economic, environmental, and social performance. A questionnaire was utilized to collect primary data through a … has a significant positive direct effect on economic, environmental, and social performance. Moreover, environmental and …