Eka Siskawati, Sri Mangesti Rahayu, Yudi, Firman Surya, Halkadri Fitra
Micro, Small, and Medium Enterprises (MSMEs) play a critical role in the global economy, yet they face persistent challenges in integrating sustainability into supply chain management. Limited resources, low awareness, and market pressures often hinder their ability to achieve accountability in balancing economic, social, and environmental goals. This study aims to synthesize the literature on the role of digitalization, adaptive collaboration, and sustainability practices in strengthening accountability within Sustainable Supply Chain Management (SSCM) for MSMEs. The research employs a Systematic Literature Review (SLR) guided by PRISMA methodology to ensure transparency and replicability. Data were collected from the Scopus database covering the years 2020–2025, yielding 232 initial studies. After a rigorous screening and eligibility process, 43 relevant articles were selected as the final sample. Articles were coded based on digitalization, collaboration, sustainability, and accountability indicators. A thematic synthesis was conducted to identify key patterns, interrelationships, and conceptual contributions. The results show that digital technologies enhance transparency and efficiency, adaptive collaboration fosters resilience and flexibility, and sustainability practices strengthen legitimacy through social and environmental reporting. These findings confirm that SSCM accountability is multidimensional. The study provides theoretical integration and practical insights to guide MSMEs toward more accountable and sustainable supply chain practices. © 2025 Rotherham Academic Press Ltd. All rights reserved.
Department of Accounting, Politeknik Negeri Padang, Padang, Indonesia; Department of Accounting, Universitas Jambi, Jambi, Indonesia; Department of Accounting, Universitas Negeri Padang, Padang, Indonesia
