Strategic Management Accounting

Number of Articles: 46

Articles in Press: ALL Accepted Manuscript Corrected Proof

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

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

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

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

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

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

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

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

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

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

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

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

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

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 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

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 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

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 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

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

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 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

Journal Archive

Volume 3 (2026)

Volume 2 (2025)

Volume 1 (2025)