Peran Strategic Management Accounting dalam Menciptakan Keunggulan Kompetitif Perguruan Tinggi: A Systematic Literature Review
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Published
Oct 23, 2026
Abstract
Higher education institutions face an increasingly competitive environment that requires strategic information to support decision-making, resource efficiency, and the achievement of competitive advantage. Strategic Management Accounting (SMA) is an approach that provides internal and external accounting information to support strategic planning and decision-making. This study aims to analyze the role of SMA in creating competitive advantage in higher education institutions, identify the SMA practices employed, examine factors influencing its implementation, and identify existing research gaps. This study employed a Systematic Literature Review (SLR) following the PRISMA 2020 guidelines. Relevant literature was identified based on predetermined inclusion and exclusion criteria and analyzed using descriptive and thematic synthesis. The findings indicate that SMA practices in higher education include strategic costing, strategic performance measurement, competitor analysis, customer or student orientation, benchmarking, and value-chain analysis. SMA contributes to strategic decision-making, efficient resource utilization, performance improvement, and organizational responsiveness to environmental changes. Its implementation is influenced by market orientation, organizational strategy, top management characteristics, information technology, organizational structure, and external environmental pressures. However, research examining the mechanisms directly linking SMA implementation to competitive advantage in higher education remains limited. Future research should develop empirical models and longitudinal research designs to explain how SMA can develop into a strategic capability that contributes to competitive advantage in higher education institutions.
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