Peran Akuntansi Manajemen dalam Pengambilan Keputusan Strategis

Abstract

This study examines the role of management accounting as a strategic decision-making support tool in various business and government contexts. Using a systematic literature review approach, three key journals covering similar topics were analyzed. The results show that management accounting not only provides financial information for cost planning and control but also acts as a strategic partner in performance evaluation, adaptation to environmental changes, and the implementation of good governance. In manufacturing companies, management accounting helps optimize resource allocation and mitigate the risk of decision failure. In the context of good governance, it supports transparency and accountability in the public sector. The main conclusion is that the application of strategic management accounting can improve decision quality, operational efficiency, and organizational sustainability