ACCOUNTING MANAGEMENT PARADIGMS OF COMMUNITY ENTERPRISES AFFECT EFFICIENT BUSINESS PERFORMANCE

Abstract

Abstract. Accounting management is critical to success, as it can provide useful information for business planning of community enterprises. This paper examined how accounting management paradigms of community enterprises affect efficient business performance, which was carried out using mixed methods qualitative from document analysis, interviews, exchange of learning, and lessons learned among 30 key informants. The quantitative survey by questionnaire among 414 samples into the methods. Wherein, the accounting management paradigms have 6 elements planning, accounting controls, decision-making, command, cost management, and performance success in business operations. The causal relationship of accounting management paradigms to effect efficient business performances has a positive relationship with significant direct and indirect influences. While, the impacts of the guidelines for driving accounting management in creating potential and competitiveness of providing knowledge and support assist in setting up a system for storing financial documents for efficient business performance.