Knowledge Management, Strategic Management Accounting, and Management Control Systems as Pathways to Firm Performance: Evidence from Export-Oriented Manufacturing SMEs in Central Java, Indonesia

This study examines how knowledge management (KM) operationalised through innovation knowledge (IK) and risk management knowledge (RMK) is associated with the firm performance of export-oriented manufacturing small and medium-sized enterprises (SMEs) in Central Java, Indonesia, with Strategic Management Accounting (SMA) and Management Control Systems (MCS) as dual mediating mechanisms. Firm performance is conceptualised as a multidimensional construct encompassing financial, export, and reputational performance dimensions. A quantitative cross-sectional survey was administered to 227 owners and managers of export-oriented manufacturing SMEs via an online platform in March 2025. Twelve hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) via WarpPLS 8.0, grounded in the Resource-Based View (RBV), Knowledge-Based View (KBV), and Contingency Theory. The structural model achieved strong explanatory power (R² = 0.790 for firm performance). Results indicate that both IK (β = 0.250) and RMK (β = 0.433) are significantly and positively associated with firm performance. Mediation analysis reveals an asymmetric pattern: MCS mediates both KM–performance pathways, while SMA only mediates the RMK–performance pathway. The IK–SMA–performance pathway is not supported. These findings suggest a potential boundary condition: SMA's effectiveness as a knowledge-to-performance conversion mechanism is contingent upon the quantifiability and measurability of the knowledge input. This study contributes to the management accounting and knowledge management literatures by revealing an asymmetric dual mediation pattern that establishes differential roles for SMA and MCS in translating knowledge resources into firm performance in an export-oriented SME context in a developing economy.