The Influence of Corporate Culture on the Adoption of Strategic Management Accounting through the Moderating Role of Competitive Intensity in the Private Economic Sector

Abstract

This study aims to evaluate the influence of corporate culture on the adoption of strategic management accounting in the private sector, while simultaneously examining the moderating role of competition intensity in this relationship. Based on 342 survey responses, quantitative analyses were conducted using SPSS 26, including reliability testing, exploratory factor analysis, correlation analysis, and hierarchical regression, with the moderating effect further assessed through the PROCESS macro test. The findings indicate that key cultural dimensions, namely, effectiveness in decision-making, risk-taking through creativity and innovation, training and development, planning orientation, and organizational communication, positively affect the adoption of strategic management accounting. Moreover, competition intensity not only exerts a direct positive impact but also serves as a critical moderator in the relationship between corporate culture and strategic management accounting adoption within the private sector. Drawing on these results, the study provides managerial implications that support enterprises to enhance management effectiveness in planning and formulating flexible and sustainable development strategies within an increasingly competitive market environment.