Meybod University Strategic Management Accounting 3092-6890 2 2 2025 06 22 Improving Banking Services Based on Strategic Management Accounting Techniques Improving Banking Services Based on Strategic Management Accounting Techniques 43 61 227142 10.22034/smajournal.2025.522926.1024 FA Reza Mehrabinia Department of Accounting, Zah.C, Islamic Azad University, Zahedan, Iran. 0009-0007-0333-0530 Fatemeh Zarei Department of Finane and Management and Accounting, Faculty of Humanities, Meybod University, Meybod.iran. 0000-0002-1853-5914 Mojtaba Golmohammadi Shoueaki Department of finance and accounting, faculty of humanities, meybod university, meybod, iran. 0000-0001-5485-4288 Journal Article 2025 05 11 Providing high quality banking services is one of the fundamental pillars in the success and survival of banks in today's competitive market. Strategic management accounting techniques play a key role in the continuous improvement of banking services. The present study aims to investigate the impact of three strategic management accounting techniques, including quality costing technique, comprehensive quality management technique, and theory of constraints technique, on improving banking services. This research is applied in terms of its purpose and descriptive and survey in terms of data collection. In this study, a researcher-made questionnaire was used. The statistical sample consisted of 185 bank accountants, managers, and university faculty members. Cronbach's alpha coefficient and t-test were used to test the data to measure the reliability of the questionnaire. The results of the study showed that strategic management accounting techniques, including quality costing technique with eight indicators, comprehensive quality management technique with twelve indicators, and theory of constraints technique or ten indicators, lead to improvement in banking services. The research results also emphasize the importance of strategic management accounting techniques in improving the quality of banking services. Providing high quality banking services is one of the fundamental pillars in the success and survival of banks in today's competitive market. Strategic management accounting techniques play a key role in the continuous improvement of banking services. The present study aims to investigate the impact of three strategic management accounting techniques, including quality costing technique, comprehensive quality management technique, and theory of constraints technique, on improving banking services. This research is applied in terms of its purpose and descriptive and survey in terms of data collection. In this study, a researcher-made questionnaire was used. The statistical sample consisted of 185 bank accountants, managers, and university faculty members. Cronbach's alpha coefficient and t-test were used to test the data to measure the reliability of the questionnaire. The results of the study showed that strategic management accounting techniques, including quality costing technique with eight indicators, comprehensive quality management technique with twelve indicators, and theory of constraints technique or ten indicators, lead to improvement in banking services. The research results also emphasize the importance of strategic management accounting techniques in improving the quality of banking services. https://www.smajournal.ir/article_227142_efc0cda9123dfca50facfe76e8e35626.pdf