Number of Articles: 47

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

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

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

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

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

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

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

Investigating the Nonlinear Relationship between Financial Flexibility and Company Sustainability Considering the Moderating Role of Investment Efficiency

Articles in Press, Accepted Manuscript, Available Online from 29 September 2026

10.22034/smajournal.2026.588936.1296

Hossien Jannat Makan, Amirreza bashirirad, Raziyeh jafaraghaei

Strategic Management Accounting