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Author

Simon K. M. Nayo

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Review Open access Sep 2026

Strategic Management Accounting And Sustainable Organizational Performance: A Systematic Review

Strategic Management Accounting (SMA) has moved beyond its early emphasis on cost and competitor information towards a broader role in strategy, sustainability and digitally enabled decision-making. This study reviews the evolution of SMA and its contribution to sustainable organisational performance. A systematic lite...

Simon K. M. Nayo, E. Ocansey, Emmanuel Peprah · 0 citations

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