Strategic Management Accounting

Subjects = Management Accounting

Number of Articles: 18

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 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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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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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

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

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

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

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

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 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

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

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

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

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

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)