Strategic management accounting techniques: Systems and implementation barriers across countries

Strategic Management Accounting (SMA) and its associated techniques have emerged as essential tools for modern businesses, playing a pivotal role in supporting strategic decision-making amid increasing economic integration. As a management accounting information system, SMA provides valuable insights that enable organizations to navigate complex competitive landscapes. However, the adoption of SMA techniques faces significant challenges, including limited awareness, resistance to change among accountants and leaders, and inadequate policy support. This paper explores the framework of SMA techniques and examines the barriers to their implementation, drawing on experiences from various countries to provide a comprehensive analysis.