“…Innovative MAPs as seen in enterprises in the twenty-first century involve environmental and social changes, emanating from enterprises' change prompted by a new interest in practices relating to sustainability. This rise of innovative MAPs attracted the attention of various scholars (Ahmad, 2017;Ahmad & Zabri, 2016;Azudin & Mansor, 2017;Bonvoisin et al, 2017;Maziriri & Mapuranga, 2017;Nair & Nian, 2017;Nuhu et al, 2016;Prowle & Lucas, 2016). These scholars have mainly been evaluating which MAPs such as costing, budgeting, planning, pricing and performance strategies in enterprises have changed to embrace environmental and social issues (Cuzdriorean, 2017;Nair & Nian, 2017;Rufino, 2014;Uyar, 2010).…”