The role of Management Accounting Reporting (MAR) in advancing corporate innovation for Sustainable Development Goals (SDGs): empirical insights from Guangdong Province, China

Objective: This study investigates the role of Management Accounting Reporting (MAR) in advancing corporate innovation to support Sustainable Development Goals (SDGs), focusing on empirical evidence from Guangdong Province, China.   Theoretical Framework: The research integrates the Global Management Accounting Principles (GMAPs) with theories on corporate innovation and SDGs. It examines five dimensions of MAR: strategic analysis and planning, decision support, risk management, information sharing and communication, and business execution and monitoring.   Method: Data were collected via a questionnaire survey of 500 enterprises, resulting in 308 valid responses. Hierarchical regression analysis and structural equation modeling (SEM) were used to analyze the relationship between MAR application and innovation performance across three dimensions: new product launches, new technology adoption, and market response.   Results and Discussion: The findings indicate a significant positive correlation between MAR application and innovation performance. Strategic analysis and planning, decision support, risk management, and business execution and monitoring positively influence innovation performance. Information sharing and communication positively impacted market response but had a less direct effect on new product launches and technology use.   Research Implications: This study offers practical insights for enterprises to optimize MAR systems, enhancing innovation capabilities to support SDGs. It underscores the importance of integrating MAR with strategic management and cross-departmental collaboration.   Originality/Value: By providing empirical evidence on MAR's role in advancing corporate innovation for SDGs in China, this study contributes unique insights to the literature, highlighting MAR's multifaceted impact on innovation performance.

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