The objective of this study is to examine the relationship between management accoun
ting competency and operational efficiency of a New S-Curve company with strategic management
accounting: SMA as a mediator. The sample in this research is a group of 400 New S-Curve companies.
Questionnaires were sent by email. The frequency, percentage, and mean were used as statistics.
The multiple regression analysis was used as a hypothesis test. The research findings indicate that
management accounting competency including strategy planning and performance, reporting and
control, and technology and analytics affect operational efficiency and SMA mediates the relatio nship between management accounting competency and operational efficiency as a partial mediator. In addition, professional ethics and values and tax and law affect operational efficiency and
SMA mediates the relationship as a perfect mediator.