FROM THE MCKINSEY 7S MODEL TO MANAGEMENT ACCOUNTING: AN INNOVATIVE FRAMEWORK FOR INFORMAL ECONOMIES IN SOUTHERN AFRICA

Resumen

This article proposes an innovative adaptation of McKinsey's 7S model to management accounting, with a specific focus on the informal economies of Southern Africa. The research resulted in the development of the 7S-CGeIA Framework (7Ss of Management Accounting for African Informal Economies), a conceptual tool that reconfigures the classic elements of the McKinsey model into components adapted to the reality of informal transport sectors in emerging countries. Through a case study in the Lobito-Benguela corridor in Angola, adaptive costing methodologies were applied that incorporate indirect costs, administrative expenses, and hidden losses frequently ignored by informal operators. The results show a significant discrepancy between perceived profitability (45%) and real profitability (18%), highlighting the urgent need for contextualized financial management instruments. The proposed framework offers a structured solution in four implementation phases, adapting elements such as Adaptive Costing Strategy, Horizontal Organizational Structure, and Simplified Accounting Information Systems to the cultural, economic, and institutional specificities of the region.