<![CDATA[Family firms increasingly face the challenge of maintaining business continuity while responding to environmental pressures, competitive change, and intergenerational transition. This study aims to examine the relationships among Strategic Management Accounting (SMA), Green Innovation Capability (GIC), and Family Firm Sustainability (FFS), with particular attention to the indirect role of GIC. An explanatory cross-sectional quantitative design was employed using data from 250 family firms located in five Indonesian provinces. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the measurement model, structural relationships, and indirect effect. The findings show that greater use of SMA is positively associated with stronger green innovation capability and higher family firm sustainability. Green innovation capability is also positively associated with sustainability and represents a significant indirect pathway linking SMA with broader sustainability outcomes. These results indicate that strategic accounting information becomes more relevant when firms possess the organizational capacity to recognize environmental opportunities and translate them into implementable product and process changes. The findings also suggest that the sustainability relevance of SMA extends beyond green innovation because strategic information remains associated with broader economic, competitive, and continuity-related decisions. Overall, the study contributes by integrating strategic information use, organizational capability, and multidimensional sustainability within an intergenerational family-business context.]]>
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