Management Accounting System as Mediating the Relationship of Blockchain Technology and Strategic Management Accounting on Sustainability Performance

This paper analyzes the dimensions of management accounting system as mediating the relationship of blockchain technology and strategic management accounting on sustainability performance in the manufactured company in JABODETABEK region, Indonesia. This research adopts quantitative method and survey method. This study relied on self reported primary data from an administered survey by spreading questionnaires to 259 Manager in Manufacture Company, Indonesia that have participated in PROPER. Data were analyzed using structural equation modeling with the assistance of SmartPLS 3.3 software. This study proposed nine hypotheses to evaluate the relationships among the variables, where five hypotheses showed positive associations and four revealed negative result. The results contribute to a better understanding of how management accounting systems influence sustainability outcomes in the context of emerging digital technologies and strategic practices

Accounting information system · Context (archaeology · Management accounting · Strategic management · Strategic planning · Structural equation modeling · Survey data collection · Sustainability · Accounting and Organizational Management · Financial Literacy and Behavior · Financial Reporting and XBRL