AI Based Green Management Accounting Model for SME Resilience and Sustainable Performance

Abstract This study examines the application of AI-based green management accounting models in Micro, Small, and Medium Enterprises (MSMEs) to improve operational efficiency, cost management, and business resilience. The research findings confirm that AI integration significantly improves cost reduction, operational efficiency, and risk mitigation capabilities, especially in adapting to environmental regulations and market changes. AI enables MSMEs to identify inefficiencies and optimize resource utilization, resulting in reduced waste and cost savings. In addition, the study emphasizes the importance of continuous learning and training to maximize the potential of AI technology. Practical implications for MSME actors include investing in staff training, collaboration with stakeholders, and integrating sustainable business strategies into their operations. However, challenges such as limited resources, technical expertise, and integration with existing systems remain obstacles to successful implementation. This research contributes to a broader understanding of the relationship between AI, sustainability, and innovation in MSMEs, and provides valuable insights for academics and practitioners alike. The findings show that while AI-based green management accounting models offer significant benefits, overcoming barriers related to resources, skills, and policies is crucial to unlocking the full potential of these technologies