The role of management accounting information systems and governance in the influence of intellectual capital strategy on SMEs’ business performance

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Quantitative study reveals positive influence of intellectual capital on business performance in SMEs, highlighting governance's moderating role.

Intellectual capital positively influences business performance in SMEs, enhancing overall outcomes and growth.
Management accounting information systems strengthen the impact of intellectual capital on business performance.
Governance weakens the positive influence of intellectual capital on business performance, necessitating better practices.
Implementing effective management accounting information systems can lead to improved investor confidence for SMEs.

Hariyati et al. (2025) studied this question.

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Quantitative study reveals positive influence of intellectual capital on business performance in SMEs, highlighting governance's moderating role.