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All Journal EKONOMIS : Journal of Economics and Business
Titus, Edito Biantara
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Economics, Econometrics & Finance

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Integrasi Strategic Management Accounting (SMA) dan Environmental, Social, and Governance (ESG) Metrics untuk Penyusunan Strategi Jangka Panjang: Kajian Literatur Titus, Edito Biantara; Biswan, Ali Tafriji
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2787

Abstract

This study aims to develop a conceptual understanding of how ESG (Environmental, Social, and Governance) metrics can be integrated into SMA (Strategic Management Accounting) to support a company's long-term strategy. The method used is a systematic literature review of 20 scientific articles from 2017–2025 that discuss management accounting, sustainability accounting, ESG, and sustainability reporting. The results show that SMA–ESG integration has the potential to improve the quality of strategic information, strengthen accountability mechanisms, and support sustainability risk management, although its implementation still faces challenges related to internal standards, data quality, and organizational capabilities. This study offers a conceptual framework for SMA–ESG integration that can be used as a basis for empirical testing in companies in Indonesia.
Co-Authors Biswan, Ali Tafriji