Strategic Management Accounting: Historical Business Performance, Owner-Management Characteristics, Innovation Culture

The use of strategic management accounting is important in modern business management. For this reason, study aims to examine whether historical performance, owner-management characteristics, and innovation culture are the key factors influencing MSME Palembang City techniques their companies. Using a sample 114 (76 per cent) respondents from entrepreneurs city Palembang, research hypothesis was tested using structural equation modeling (SEM) partial least squares (PLS) analysis with Warp PLS software version 5.0. results found that had positive effect on level City.