Innovative management accounting practices for sustainability of manufacturing small and medium enterprises

Abstract The environment in which manufacturing small and medium enterprises operate has become very complex, therefore SME’s owners need to be aware of the impact their decisions have on society. aim research was identify innovative management accounting practices can integrated into SMEs’ strategies overcome challenge being blamed by stakeholders as contributors social environmental problems. Published articles were sourced from University South Africa’s online library using keywords. A systematic literature review employed discover themes concepts during secondary data gathering detect traditional MAPs all over globe. qualitative analysis software, Atlas.ti used synthesise data. Thematic evaluate occurrence words, phrases, themes, metaphors, construction literature. During analysis, seven (activity base costing/budgeting; product life cycle costing; total quality management; target kaizen costing value analysis) identified. It is recommended that SMEs integrate these environmental, social, supply chain recycling policies promote operational efficiency achieve sustainability. Further influencing factors; strategic procedures; benefits integrating identified sustainability, should undertaken.