Meybod University Strategic Management Accounting 3092-6890 1 1 2025 02 19 Management Accounting and Resilience Economics Model for Sustainable Development of Manufacturing Companies Management Accounting and Resilience Economics Model for Sustainable Development of Manufacturing Companies 40 64 217784 10.22034/smajournal.2025.511901.1003 FA Reza Sotudeh Department of Financial and Accounting, Faculty of Humanities, Meybod University, Meybod, Iran 0000-0002-9143-1820 Abbasali Haghparast Assistant Professor, Department of Accounting, Zahedan Branch, Islamic Azad university, Zahedan, Iran 0009-0003-8349-7947 Alireza Hirad Assistant Professor, Department of Accounting, Khash Branch, Islamic Azad university, Khash, Iran. 0000-0002-5365-7052 Journal Article 2025 02 19 The purpose of this study is to explain the management accounting and resilience economics model for sustainable development of manufacturing companies. The present study was conducted based on the exploratory method and the content analysis and interview methods in terms of data collection. The statistical population consisted of 14 management accountants, financial managers of manufacturing companies, and faculty members as experts, selected based on the purposive sampling method in 2024. According to the content analysis method, 57 indicators were identified, and through interviews with experts and theoretical saturation, 7 dimensions, 18 components, and 58 indicators were identified in relation to the research model. The dimension of production management and optimization has the components of bottleneck and constraint management, increasing operational efficiency, cost management and continuous process improvement, the dimension of quality and standardization in the component of total quality management, the dimension of customer orientation and market has the components of customer and value chain, the dimension of financial and economic performance with a focus on profitability and sustainability in the components of profitability, economy and improving pricing according to the correct cost, the dimension of human and organizational resource management has the components of participation and commitment, training and learning and performance evaluation, the dimension of focusing on production costs has the components of optimal overhead allocation, cost allocation and activity identification, and the dimension of domestic production and decision-making has the components of domestic and national decision-making and production. The purpose of this study is to explain the management accounting and resilience economics model for sustainable development of manufacturing companies. The present study was conducted based on the exploratory method and the content analysis and interview methods in terms of data collection. The statistical population consisted of 14 management accountants, financial managers of manufacturing companies, and faculty members as experts, selected based on the purposive sampling method in 2024. According to the content analysis method, 57 indicators were identified, and through interviews with experts and theoretical saturation, 7 dimensions, 18 components, and 58 indicators were identified in relation to the research model. The dimension of production management and optimization has the components of bottleneck and constraint management, increasing operational efficiency, cost management and continuous process improvement, the dimension of quality and standardization in the component of total quality management, the dimension of customer orientation and market has the components of customer and value chain, the dimension of financial and economic performance with a focus on profitability and sustainability in the components of profitability, economy and improving pricing according to the correct cost, the dimension of human and organizational resource management has the components of participation and commitment, training and learning and performance evaluation, the dimension of focusing on production costs has the components of optimal overhead allocation, cost allocation and activity identification, and the dimension of domestic production and decision-making has the components of domestic and national decision-making and production. https://www.smajournal.ir/article_217784_368ff12de952f54b3cad08c6988c9625.pdf