Strategic Management Accounting

Subjects = Strategic Management Accounting

Number of Articles: 46

Analyzing Barriers to the Export Development of Brass Products Using a Mixed Qualitative-Quantitative Approach (Case Study: Yazd Province)

Articles in Press, Accepted Manuscript, Available Online from 21 July 2026

10.22034/smajournal.2026.534043.1087

Abolfazl dehghani firoozabadi, Mohammad Saleh Mahmoudi Pandari, Mohammad Hassan Dehghani

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The Effect of Marketing Agility on Perceived Service Desirability: A Case Study of Pazargad Non-Industrial Operations Company

Articles in Press, Accepted Manuscript, Available Online from 21 July 2026

10.22034/smajournal.2026.564916.1279

khalil abbasi, fatemeh zarei, Tahmineh ghadernia

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The Impact of Artificial Intelligence Adoption on ESG Disclosure Quality and Financial Performance in the Tehran Stock Exchange: Testing the Mediating Role of Disclosure

Articles in Press, Accepted Manuscript, Available Online from 21 July 2026

10.22034/smajournal.2026.566273.1282

habibolah kazemi, Roya darabi

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The Impact of Financial Statement Comparability on Cost Stickiness: The Moderating Role of Environmental Uncertainty and Corporate Governance Mechanisms

Articles in Press, Accepted Manuscript, Available Online from 21 July 2026

10.22034/smajournal.2026.566412.1283

مجتبی گل محمدی شورکی, Ehsan Salimi

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The Effect of Managerial Pessimism and Investment on Corporate Social Responsibility of Companies

Articles in Press, Accepted Manuscript, Available Online from 21 July 2026

10.22034/smajournal.2026.569169.1284

shahrzad seraj, Mohammad norouzi

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Strategic analysis of the impact of financial reports readability on auditor fees: emphasizing the moderating role of board gender diversity

Articles in Press, Accepted Manuscript, Available Online from 21 July 2026

10.22034/smajournal.2026.569247.1285

Saman Mirabbasi, Mohsen Rashidi, Neda Ghaeedrahmaty

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The impact of strategic artificial intelligence maturity on the effectiveness of strategic controls and cost flexibility in technology companies

Articles in Press, Accepted Manuscript, Available Online from 21 July 2026

10.22034/smajournal.2026.570389.1286

habibollah nakhaei, reza jahanshiri

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Examining sustainability culture in accounting firms through the adoption of artificial intelligence technology with a focus on green human capital and green structural capital dimensions

Articles in Press, Accepted Manuscript, Available Online from 21 July 2026

10.22034/smajournal.2026.582316.1290

Ehsan Saadati, Samaneh Aghakazem Shirazi, Alireza Farahmandnia, Zahra Moradi, Aida Yazdani

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بررسی تاثیر سواد مالی مدیران بر برنامه ریزی استراتژیک مدیریت و کنترل داخلی اثربخش با تاکید بر نقش میانجی سواد مالی دیجیتال (مورد مطالعه: مدیران صنعت بانکداری گیلان)

Articles in Press, Accepted Manuscript, Available Online from 21 July 2026

10.22034/smajournal.2026.582572.1291

Nima Osanlou, Aref Alizadeh

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Designing an AI Maturity Model for Strategic Management Accounting: A Meta-Synthesis Approach

Articles in Press, Accepted Manuscript, Available Online from 21 July 2026

10.22034/smajournal.2026.585567.1292

mohsen gharihe

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Explaining the Investment Development Model with Emphasis on the Management Accounting Unit

Volume 2, Issue 4, Winter 2026, Pages 1-21

10.22034/smajournal.2026.572829.1287

Reza Sotudeh, Mona Mirshekari

Analyzing and Ranking of Critical Success Factors in the Integration of Artificial Intelligence and Circular Economy for Achieving a Smart and Sustainable Supply Chain With the DEMATEL Approach

Volume 3, Issue 1, Winter 2026, Pages 1-31

10.22034/smajournal.2026.565578.1280

Mohammad Zarei Mahmoudabadi, Amirmahdi Torkzaban

Environmental Accounting Model of Steel Companies with Multifaceted Grounded Theory Approach

Volume 3, Issue 1, Winter 2026, Pages 32-48

10.22034/smajournal.2026.538424.1105

Shima Mollashahri, Javad Mohamadimerh

Emotional Analysis of Accounting Financial Statements and the Effect of Auditor's Opinion on the Method of Presenting the Audit Report

Volume 3, Issue 1, Winter 2026, Pages 49-74

10.22034/smajournal.2026.544761.1133

Samaneh Kamgoo

The impact of female managers and the quality of accounting information systems on the non-financial performance of small and medium-sized enterprises

Volume 3, Issue 1, Winter 2026, Pages 74-93

10.22034/smajournal.2026.557332.1201

seyedehkobra mirhoseini baghdashti, hamid Babaei Meybodi

Studying the Impact of Internal Audit on the Efficiency of Financial and Management Processes in Government Organizations

Volume 3, Issue 1, Winter 2026, Pages 94-116

10.22034/smajournal.2026.545823.1137

Saba Valinejad, Zohreh Hajiha

The impact of Management Accounting Development on Business Intelligence with Regard to the Mediating Role of Decision Type and Environment

Volume 3, Issue 1, Winter 2026, Pages 117-140

10.22034/smajournal.2026.523064.1026

Fahime Mirshekar, Hamed Dehghanzadeh

Investigating the role of artificial intelligence in strategic management accounting in financial organizations using the hybrid Delphi fuzzy method

Volume 2, Issue 4, Winter 2026, Pages 22-45

10.22034/smajournal.2026.541507.1118

Mohammad Barzegar, Mahdi Jahani

Identification and Ranking of Kaizen Costing Indicators in Mehr Bank, Sistan and Baluchestan Province

Volume 2, Issue 4, Winter 2026, Pages 44-66

10.22034/smajournal.2026.542281.1122

Hamidreza Mohammadi, Reyhaneh Mohammadi, Shirvan Keivani

Examining the Role of Corporate Governance in Controlling Strategic Deviation and Optimizing the Debt Maturity Structure of Companies

Volume 2, Issue 4, Winter 2026, Pages 67-91

10.22034/smajournal.2026.552930.1174

Abolfazl Haji Mohammadi Aghkand, Mohammad Sadegh Shahbazi niya

Behavioral Analysis of the Capital Market Reaction to Financial Restatements with Emphasis on the Psychological Dimensions of Investors

Volume 2, Issue 4, Winter 2026, Pages 92-113

10.22034/smajournal.2026.543036.1127

hamid Birjandi, Zahra Fathi, Masoud Birjandi

The effect of ownership structure on corporate organizational capital

Volume 2, Issue 4, Winter 2026, Pages 114-137

10.22034/smajournal.2026.544083.1131

Abdollah Zabihzadeh, Seyed Rohollah Taghavi, Gholamreza Rajaeian

Investigating the impact of environmental, social and corporate governance on green innovation of companies listed on the Tehran Stock Exchange, considering the mediating role of financial constraints and environmental awareness of managers

Volume 2, Issue 3, Autumn 2025, Pages 1-24

10.22034/smajournal.2025.544479.1132

Nima Osanlou, Mohammad Hassan Esmaili Khatibani

RM and Reengineering Strategies for Mitigating the Effects of Night Work on Productivity and Workforce Well-being in Industrialized Construction Projects

Volume 2, Issue 3, Autumn 2025, Pages 25-48

10.22034/smajournal.2025.547505.1143

Mohammad Zarei Mahmoudabadi, Mostafa Beheshtifard

The Relationship between Digital Literacy and the Performance of Accountants (Case Study: Tehran Province)

Volume 2, Issue 3, Autumn 2025, Pages 49-69

10.22034/smajournal.2025.542842.1126

Amir Hajian, Mohsen Hajian

Journal Archive

Volume 3 (2026)

Volume 2 (2025)

Volume 1 (2025)