Measuring the effect of environmental uncertainty on the performance of SME managers with a management accounting system

This research aimed to examine the effect of environmental uncertainty on the performance of SME managers using a management accounting system. Data were obtained and analyzed from sixty-eight SME managers in Bandar Lampung by using questionnaires. The results showed that the perception of environmental uncertainty has a positive effect on managerial performance, and it acts as a partial mediation of the management accounting system.