Puspitawati, Lilis; Lhutfi, Iqbal; Qudratov, Inomjon - In: Cogent Business & Management 11 (2024) 1, pp. 1-19
This study explores how strategic management accounting (SMA) and Management Accounting Information System (MAIS) are used in inventory management and their impact on efficiency. This study involved 114 café and restaurant managers in Bandung, Indonesia as the sample. Data were analysed with...