<![CDATA[This study investigates the critical role of management accounting systems (MAS) in fostering business innovation and establishing competitive advantage within the South Korean business context. As global competition intensifies and technological advancements accelerate, organizations increasingly rely on sophisticated management accounting techniques to support strategic decision-making processes. This research employs a quantitative methodology utilizing survey data collected from manufacturing and service sector firms operating in South Korea, analyzed through Statistical Package for Social Sciences (SPSS) and Structural Equation Modeling (SEM). The findings reveal that modern management accounting practices, including Activity-Based Costing (ABC), target costing, and strategic management accounting techniques, significantly influence innovation performance and competitive positioning. Furthermore, the study demonstrates that the relationship between management accounting systems and competitive advantage is mediated by innovation performance, with organizational culture serving as a moderating variable. The results contribute to the existing literature by providing empirical evidence from an East Asian emerging economy context, offering practical implications for managers seeking to leverage accounting information systems for strategic purposes. This research underscores the transformative potential of management accounting from traditional cost-tracking mechanisms to strategic instruments that enhance firm performance and market competitiveness in the contemporary Korean business environment.]]>
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