Accounting Implementation, Accountability, Strategy Implementation, and Company Performance: Interconnections and Implications

Abstract

In the current era of globalization and intensified business competition, ensuring optimal company performance is imperative for survival and growth. To achieve this, companies often adopt various management strategies, including responsibility accounting. Responsibility accounting divides organizations into smaller units of responsibility, enhancing accountability and focus on overarching company objectives. Additionally, effective strategy implementation is crucial for gaining competitive advantage. This study examines the impact of accounting implementation, accountability, and strategy implementation on company performance. Key impacts include increased accountability and transparency, as well as optimization of resource usage. By analyzing these factors, companies can enhance their performance and strategic outcomes