Circular Accounting and Regenerative Business Models: How Environmental Foresight Drives SME Competitive Advantage Through Dynamic Capabilities

Circular Accounting and Regenerative Business Models: How Environmental Foresight Drives SME Competitive Advantage Through Dynamic Capabilities

This study aims to investigate the critical role of circular economy capabilities in enhancing SME competitiveness by developing an integrated theoretical framework that bridges dynamic capabilities theory with circular economy principles. Employing a rigorous quantitative research design, the study...

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Bibliographic Details
Main Authors: Iman Supriadi, Rahma Ulfa Maghfiroh, Rukhul Abadi
Format: Article
Language:English
Published: Universitas Mahasaraswati Denpasar 2025-06-01
Series:Jurnal Inovasi Akuntansi
Subjects:
business model innovation
circular economy
dynamic capabilities
sme competitiveness
sustainable transition
Online Access:https://e-journal.unmas.ac.id/index.php/jia/article/view/11539
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