Strategic Management Accounting

Subjects = Strategic Management Accounting

Number of Articles: 46

Explaining the Role Model of Target Costing in Improving the Financial Performance of Food Manufacturing Companies

Volume 2, Issue 3, Autumn 2025, Pages 70-86

10.22034/smajournal.2025.532212.1063

Hamed Rahat Dahmardeh, Behnaz Shahnavazi

The Impact of ESG Performance on Financing Costs with the Moderating Role of Green Financing

Volume 2, Issue 3, Autumn 2025, Pages 87-110

10.22034/smajournal.2025.538173.1101

Tahereh Sajjadirad, Roya Darabi

invetigating the Impact Drivers of the Activity-Based Costing (ABC) Technique on Performance Improvement and Cost Reduction at Iran Khodro Company

Volume 2, Issue 3, Autumn 2025, Pages 111-132

10.22034/smajournal.2025.533993.1086

Mansoreh jafari, Karim Nakhaei, Habibollah Nakhaei

The Strategy based approach to applying artificial intelligence technology in accounting: with reference to auditing and management accounting trends

Volume 2, Issue 2, Spring 2025, Pages 1-20

10.22034/smajournal.2025.526677.1036

Ehsan Saadati, zahra ansari, Alireza farahmandniaa, kamiyar asadimehr

The Effect of Artificial Intelligence on Budgeting Optimization and Financial Forecasting Accuracy in Management Accounting: A Case Study of Manufacturing Companies in Tehran Province

Volume 2, Issue 2, Spring 2025, Pages 21-42

10.22034/smajournal.2025.518968.1014

Roya Darabi, Mehdi Dolatshahi

Improving Banking Services Based on Strategic Management Accounting Techniques

Volume 2, Issue 2, Spring 2025, Pages 43-61

10.22034/smajournal.2025.522926.1024

Reza Mehrabinia, Fatemeh Zarei, Mojtaba Golmohammadi shoueaki

Identifying and Analyzing Professional Ethics Indicators of Management Accountants in Iranian Pharmaceutical Companies Using a Structural Equation Approach

Volume 2, Issue 2, Spring 2025, Pages 62-78

10.22034/smajournal.2025.528796.1053

Somayeh Jazini Zadeh, Abolfazl dehghani firoozabadi

Investigating the Impact of Artificial Intelligence on the Quality of Managerial Accounting Information (A Case Study of Companies Listed on the Stock Exchange)

Volume 2, Issue 2, Spring 2025, Pages 79-98

10.22034/smajournal.2025.512751.1009

Abbas Ali Hagh parast, Motahareh Abbasi, Amir Hossein Salehi, Ahmad Vahedian Ghaffari

The Effect of Financial Flexibility on Firms' Risk Taking with the Moderating Role of Institutional Ownership

Volume 2, Issue 2, Spring 2025, Pages 99-125

10.22034/smajournal.2025.538192.1102

Tahereh Sajjadirad, Mohsen Hamidian, Samaneh Eftekhari

Designing an advanced product life cycle approach in manufacturing companies

Volume 1, Issue 1, Winter 2025, Pages 1-17

10.22034/smajournal.2025.513375.1002

Habib Piri, tahereh sotudeh

Six Sigma Training and Application: How to Become an Expert?

Volume 2, Issue 1, Winter 2025, Pages 1-23

10.22034/smajournal.2025.517209.1012

Roya Darabi, Khatereh Papaie

Developing Integrated Frameworks for Analyzing the Operational Efficiency of Economic Enterprises Active in Iran’s Capital Market, with Emphasis on Indigenous Cultural and Economic Components

Volume 1, Issue 1, Winter 2025, Pages 18-39

10.22034/smajournal.2025.217545

PAYAM PIRAYESH SHIRAZI

Analyzing Factors Influencing Quality 4.0 Development in the Smart Supply Chain Using a Hybrid DEMATEL and Interpretive Structural Modeling (ISM) Approach

Volume 2, Issue 1, Winter 2025, Pages 24-54

10.22034/smajournal.2025.519941.1018

Zahra Abbasi Meybodi, Hossein Mohebbi

Management Accounting and Resilience Economics Model for Sustainable Development of Manufacturing Companies

Volume 1, Issue 1, Winter 2025, Pages 40-64

10.22034/smajournal.2025.511901.1003

Reza Sotudeh, Abbasali Haghparast, Alireza Hirad

Investigating the Effect of the Theory of Constraints on Reducing Normal and Abnormal Spoilage in Rubber Manufacturing Companies

Volume 2, Issue 1, Winter 2025, Pages 54-69

10.22034/smajournal.2025.517671.1013

Elahe Sarhadi

Explanation and ranking of quality costing components and indicators in manufacturing companies

Volume 1, Issue 1, Winter 2025, Pages 65-82

10.22034/smajournal.2025.514935.1006

Atefeh Abbasi

The Impact of Financial Innovation on Corporate Risk Management with Emphasis on the Moderating Role of Financing Constraints

Volume 2, Issue 1, Winter 2025, Pages 70-90

10.22034/smajournal.2025.519378.1016

Mohammad Norouzi, Farhad Azizi, Vahid oskou

Identifying factors affecting the adoption of information systems from the point of view of accountants of companies listed on the Tehran Stock Exchange

Volume 1, Issue 1, Winter 2025, Pages 83-106

10.22034/smajournal.2025.515137.1008

Fereshteh Pourghanbari, Hasan Yazdi Far, Mahdi Faghani

Investigating the relationship between managers' overconfidence and stock crash risk with emphasis on the mediating variable of company size

Volume 2, Issue 1, Winter 2025, Pages 91-120

10.22034/smajournal.2025.522626.1022

Nima Osanlou, Narjes Bagheri Solaymandarabi

Blockchain technology model in the management accounting unit of manufacturing companies

Volume 1, Issue 1, Winter 2025, Pages 107-138

10.22034/smajournal.2025.513561.1004

fereshteh Namifard Tehran

Explaining the pattern of application of the theory of constraints in Iranian commercial banks

Volume 2, Issue 1, Winter 2025, Pages 121-136

10.22034/smajournal.2025.521046.1020

Aref Khoshrumoini, Seyed Mahmood Moosavi Shiri, Mahdi Salehi

Journal Archive

Volume 3 (2026)

Volume 2 (2025)

Volume 1 (2025)