EVOLUSI BALANCED SCORECARD DAN STRATEGIC MANAGEMENT ACCOUNTING: TINJAUAN LITERATUR TERHADAP PERAN PENGUKURAN KINERJA NON-KEUANGAN DALAM KEUNGGULAN KOMPETITIF

Ani Safitri

doi:10.62207/gfcg1n52

Authors

Ani Safitri Sekolah Tinggi Ilmu Tarbiyah Tanggamus Lampung, Indonesia Author

DOI:

https://doi.org/10.62207/gfcg1n52

Keywords:

balanced scorecard; strategic management accounting; pengukuran kinerja non-keuangan; keunggulan kompetitif; tinjauan literatur

Abstract

Perubahan lingkungan bisnis yang cepat menuntut organisasi memiliki sistem pengukuran kinerja yang tidak hanya bertumpu pada informasi keuangan. Artikel ini bertujuan menelusuri evolusi Balanced Scorecard (BSC) dan Strategic Management Accounting (SMA) serta mensintesis peran pengukuran kinerja non-keuangan dalam membangun keunggulan kompetitif. Metode yang digunakan adalah tinjauan literatur naratif terhadap 30 sumber, berupa artikel jurnal bereputasi di bidang akuntansi manajemen dan buku rujukan, yang dianalisis secara tematik. Hasil tinjauan menunjukkan bahwa BSC berkembang dari kerangka ukuran multidimensi menjadi sistem manajemen strategis dan peta strategi, sedangkan SMA berkembang dari analisis informasi pesaing menjadi bidang yang mengintegrasikan informasi eksternal, biaya, dan strategi. Kedua arus ini bertemu pada pemanfaatan ukuran non-keuangan untuk menerjemahkan strategi menjadi tindakan. Bukti empiris menunjukkan bahwa kontribusi ukuran non-keuangan terhadap kinerja dan keunggulan kompetitif bersifat kondisional, bergantung pada keterkaitannya dengan strategi, cara penggunaannya, dan konteks organisasi. Artikel ini merumuskan tiga proposisi serta agenda penelitian lanjutan, termasuk integrasi aspek keberlanjutan dan teknologi digital.

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