Meybod University Strategic Management Accounting 3092-6890 3 1 2026 03 21 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 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 1 31 239137 10.22034/smajournal.2026.565578.1280 FA Mohammad Zarei Mahmoudabadi Department of Management, Faculty of Humanities, Meybod University, Meybod, Iran. 0000-0001-9544-2490 Amirmahdi Torkzaban MSc. Student of Performance Management, Department of Management, Meybod University, Meybod, Iran 0009-0003-5861-8946 Journal Article 2025 12 11 The purpose of this paper is to identify and analyze the Critical Success Factors (CSFs) in the integration of Artificial Intelligence (AI) and Circular Economy (CE) within the context of Smart and Sustainable Supply Chains (SSC). This research is applied in nature, with a descriptive-survey approach for data collection. The data were gathered through bibliographic studies and surveys from industry experts and academic professionals, and analyzed using the DEMATEL technique. The Critical Success Factors in the integration of AI and Circular Economy in Smart and Sustainable Supply Chains were identified across five dimensions: managerial, technological, network collaboration, process, and sustainability. The DEMATEL analysis revealed that managerial and technological dimensions are recognized as the primary causal and impactful factors, while process and sustainability dimensions are most affected by other areas. Furthermore, the network collaboration dimension plays a key mediating role between managerial and sustainability dimensions, with the highest overall correlation. The results led to the development of an integrated conceptual framework, demonstrating that the integration of AI and Circular Economy, through enhancing the managerial, technological, and network collaboration dimensions, can optimize processes, promote sustainability, and lead to the creation of a smart and resilient supply chain. This framework elucidates the causal and structural relationships between the critical success factors and provides a pathway for achieving sustainable development and competitive advantage for organizations. The purpose of this paper is to identify and analyze the Critical Success Factors (CSFs) in the integration of Artificial Intelligence (AI) and Circular Economy (CE) within the context of Smart and Sustainable Supply Chains (SSC). This research is applied in nature, with a descriptive-survey approach for data collection. The data were gathered through bibliographic studies and surveys from industry experts and academic professionals, and analyzed using the DEMATEL technique. The Critical Success Factors in the integration of AI and Circular Economy in Smart and Sustainable Supply Chains were identified across five dimensions: managerial, technological, network collaboration, process, and sustainability. The DEMATEL analysis revealed that managerial and technological dimensions are recognized as the primary causal and impactful factors, while process and sustainability dimensions are most affected by other areas. Furthermore, the network collaboration dimension plays a key mediating role between managerial and sustainability dimensions, with the highest overall correlation. The results led to the development of an integrated conceptual framework, demonstrating that the integration of AI and Circular Economy, through enhancing the managerial, technological, and network collaboration dimensions, can optimize processes, promote sustainability, and lead to the creation of a smart and resilient supply chain. This framework elucidates the causal and structural relationships between the critical success factors and provides a pathway for achieving sustainable development and competitive advantage for organizations.

https://www.smajournal.ir/article_239137_7c1feff9c9923c657dc3b10e62cb8f92.pdf

Meybod University Strategic Management Accounting 3092-6890 3 1 2026 03 21 Environmental Accounting Model of Steel Companies with Multifaceted Grounded Theory Approach Environmental Accounting Model of Steel Companies with Multifaceted Grounded Theory Approach 32 48 239141 10.22034/smajournal.2026.538424.1105 FA Shima Mollashahri Department of Accounting, University of Zabol, Zabol, Iran. 0009-0001-5995-3776 Javad Mohamadimerh Department of Accounting, University of Tehran, Tehran, Iran. 0000-0002-1086-5652 Journal Article 2025 07 31 According to the purpose of the research, which is to present an environmental accounting model of steel companies, data were collected through semi-structured interviews and an exploratory approach. The statistical population includes management accounting experts, including management accountants and financial managers of steel companies, and accounting professors who have conducted research on environmental issues. The sampling method is purposeful and selective. The statistical sample was 13 experts in the qualitative section and 35 experts in the quantitative section to validate the research model. In relation to the environmental accounting model of steel companies with a multifaceted grounded theory approach, two dimensions, four components, and thirty-five indicators were identified. The intra-organizational dimension of green accounting was identified with an individual component and an organizational component, and the extra-organizational dimension of green accounting was identified with a social component and a monitoring and evaluation component. The above research, conducted in the field of environmental accounting for steel companies, can help develop management tools, performance indicators, and environmental reporting methods, which in turn will guide the steel industry towards greater sustainability and responsibility. This research can also help improve the environmental performance of the steel industry. According to the purpose of the research, which is to present an environmental accounting model of steel companies, data were collected through semi-structured interviews and an exploratory approach. The statistical population includes management accounting experts, including management accountants and financial managers of steel companies, and accounting professors who have conducted research on environmental issues. The sampling method is purposeful and selective. The statistical sample was 13 experts in the qualitative section and 35 experts in the quantitative section to validate the research model. In relation to the environmental accounting model of steel companies with a multifaceted grounded theory approach, two dimensions, four components, and thirty-five indicators were identified. The intra-organizational dimension of green accounting was identified with an individual component and an organizational component, and the extra-organizational dimension of green accounting was identified with a social component and a monitoring and evaluation component. The above research, conducted in the field of environmental accounting for steel companies, can help develop management tools, performance indicators, and environmental reporting methods, which in turn will guide the steel industry towards greater sustainability and responsibility. This research can also help improve the environmental performance of the steel industry.

https://www.smajournal.ir/article_239141_aa7c2428b0aff01b3e26a0eb5ccd5b82.pdf

Meybod University Strategic Management Accounting 3092-6890 3 1 2026 03 21 Emotional Analysis of Accounting Financial Statements and the Effect of Auditor's Opinion on the Method of Presenting the Audit Report Emotional Analysis of Accounting Financial Statements and the Effect of Auditor's Opinion on the Method of Presenting the Audit Report 49 74 239133 10.22034/smajournal.2026.544761.1133 FA Samaneh Kamgoo PhD student in Accounting, Noor University, Noor Branch, Mazandaran Province, Iran. 0009-0004-8833-9400 Journal Article 2025 09 02 The present study aims to examine the impact of emotional sentiment analysis of accounting financial statements on the type of auditor’s opinion, as well as the mediating role of accounting behavior and auditor feedback in this relationship. The main motivation for this research stems from the fact that the tone and emotional content of financial reports can distort stakeholders’ perceptions, conceal financial realities, and increase the likelihood of corporate scandals. The statistical population of the study included all companies listed on the Tehran Stock Exchange during the period 2014–2024, and a sample of 150 audited financial statements from private companies was selected through stratified random sampling. Research data were collected using a standardized questionnaire and content analysis of financial statement texts, and analyzed using structural equation modeling and EViews software. The findings revealed that the emotional tone of financial statements has a positive and significant effect on the auditor’s opinion; meaning that the stronger the emotional tone, the higher the likelihood of a qualified or adverse audit report. In addition, accounting behavior (β = 0.41) and auditor feedback (β = 0.37) both had significant effects on the type of auditor’s opinion. The interactive effect of emotional tone and auditor feedback was also positive and significant (β = 0.22), indicating that auditor feedback can moderate the impact of emotional tone on the audit outcome, although it does not entirely eliminate this effect. These results highlight the necessity of controlling emotional biases in financial reporting between accountants and auditors. The present study aims to examine the impact of emotional sentiment analysis of accounting financial statements on the type of auditor’s opinion, as well as the mediating role of accounting behavior and auditor feedback in this relationship. The main motivation for this research stems from the fact that the tone and emotional content of financial reports can distort stakeholders’ perceptions, conceal financial realities, and increase the likelihood of corporate scandals. The statistical population of the study included all companies listed on the Tehran Stock Exchange during the period 2014–2024, and a sample of 150 audited financial statements from private companies was selected through stratified random sampling. Research data were collected using a standardized questionnaire and content analysis of financial statement texts, and analyzed using structural equation modeling and EViews software. The findings revealed that the emotional tone of financial statements has a positive and significant effect on the auditor’s opinion; meaning that the stronger the emotional tone, the higher the likelihood of a qualified or adverse audit report. In addition, accounting behavior (β = 0.41) and auditor feedback (β = 0.37) both had significant effects on the type of auditor’s opinion. The interactive effect of emotional tone and auditor feedback was also positive and significant (β = 0.22), indicating that auditor feedback can moderate the impact of emotional tone on the audit outcome, although it does not entirely eliminate this effect. These results highlight the necessity of controlling emotional biases in financial reporting between accountants and auditors.

https://www.smajournal.ir/article_239133_766085d003c63b6d6b4aa95c1d39bf90.pdf

Meybod University Strategic Management Accounting 3092-6890 3 1 2026 03 21 The impact of female managers and the quality of accounting information systems on the non-financial performance of small and medium-sized enterprises The impact of female managers and the quality of accounting information systems on the non-financial performance of small and medium-sized enterprises 74 93 239139 10.22034/smajournal.2026.557332.1201 FA Seyedehkobra Mirhoseini Baghdashti Department of Management, Faculty of Humanities, Meybod University, Meybod, Iran. 0009-0005-9970-6410 Hamid Babaei Meybodi Department of Management, Faculty of Humanities, Meybod University, Meybod, Iran. 0000-0002-3063-4501 Journal Article 2025 11 03 This study aims to examine the relationship among the role of female managers, the quality of accounting information systems, financial reporting quality, and the non-financial performance of SMEs. This research is developmental in purpose and descriptive–survey in method, and it falls within the category of correlational studies. The statistical population includes all employees of SMEs in Gilan Province (13,000 individuals across 742 companies). Using the Morgan table, a sample size of 346 participants was determined. Data were collected using a standardized questionnaire adapted from Monteiro et al. (2024) and analyzed through structural equation modeling techniques. The findings indicate a significant relationship between female managers and the quality of accounting information systems (P<0.05). There is also a significant relationship between female managers and financial reporting quality (P<0.05). Furthermore, a significant relationship exists between the quality of accounting information systems and financial reporting quality (P<0.05). Financial reporting quality significantly affects information usefulness (P<0.05), and information usefulness significantly influences non-financial performance (P<0.05). Additionally, financial reporting quality has a direct significant relationship with non-financial performance (P<0.05). Overall, the results reveal that the presence of female managers can lead to improved non-financial performance of SMEs by enhancing the quality of accounting information systems and financial reporting. This study aims to examine the relationship among the role of female managers, the quality of accounting information systems, financial reporting quality, and the non-financial performance of SMEs. This research is developmental in purpose and descriptive–survey in method, and it falls within the category of correlational studies. The statistical population includes all employees of SMEs in Gilan Province (13,000 individuals across 742 companies). Using the Morgan table, a sample size of 346 participants was determined. Data were collected using a standardized questionnaire adapted from Monteiro et al. (2024) and analyzed through structural equation modeling techniques. The findings indicate a significant relationship between female managers and the quality of accounting information systems (P<0.05). There is also a significant relationship between female managers and financial reporting quality (P<0.05). Furthermore, a significant relationship exists between the quality of accounting information systems and financial reporting quality (P<0.05). Financial reporting quality significantly affects information usefulness (P<0.05), and information usefulness significantly influences non-financial performance (P<0.05). Additionally, financial reporting quality has a direct significant relationship with non-financial performance (P<0.05). Overall, the results reveal that the presence of female managers can lead to improved non-financial performance of SMEs by enhancing the quality of accounting information systems and financial reporting.

https://www.smajournal.ir/article_239139_1f58db098b61ec15073cfe53ff83f00a.pdf

Meybod University Strategic Management Accounting 3092-6890 3 1 2026 03 21 Studying the Impact of Internal Audit on the Efficiency of Financial and Management Processes in Government Organizations Studying the Impact of Internal Audit on the Efficiency of Financial and Management Processes in Government Organizations 94 116 239138 10.22034/smajournal.2026.545823.1137 FA Saba Valinejad Department of Accounting, ST.C., Islamic Azad University, Tehran, Iran. 0009-0002-4390-2664 Zohreh Hajiha Department of Accounting, ST.C., Islamic Azad University, Tehran, Iran. 0000-0002-3625-2352 Journal Article 2025 09 07 Internal auditing has been recognized as one of the key tools ensuring transparency and efficiency in public sector organizations, capable of playing a crucial role in improving financial and managerial processes. The aim of this study was to examine the effect of internal audit quality on the efficiency of financial and managerial processes in governmental organizations in Tehran during the period from October 2024 to May 2025. The research employed a mixed-method, descriptive–analytical approach. Data were collected through standardized questionnaires completed by managers and accounting experts in twenty governmental organizations. Data analysis methods included descriptive statistics, Pearson’s correlation tests, multiple linear regression, and exploratory factor analysis (EFA), conducted using statistical software. The findings revealed that internal audit quality plays a significant role in enhancing the efficiency of financial and managerial processes. Specifically, improvements in internal audit quality were associated with substantial increases in reporting transparency, risk management, and internal controls. Factor analysis identified three main dimensions of internal audit quality Risk Assessment, Internal Control, and Transparent Reporting which together explained more than 83% of the total variance. These dimensions collectively had a convergent and positive impact on the efficiency of financial and managerial processes in public sector organizations. The results underscore the need to strengthen internal audit processes as a strategic tool for improving resource management, preventing errors, and enabling decision-making based on accurate information. Therefore, it is recommended that governmental organizations in Tehran invest more heavily in enhancing the structure and quality of their internal audits to improve transparency and maximize the efficiency of their financial and managerial resources. Internal auditing has been recognized as one of the key tools ensuring transparency and efficiency in public sector organizations, capable of playing a crucial role in improving financial and managerial processes. The aim of this study was to examine the effect of internal audit quality on the efficiency of financial and managerial processes in governmental organizations in Tehran during the period from October 2024 to May 2025. The research employed a mixed-method, descriptive–analytical approach. Data were collected through standardized questionnaires completed by managers and accounting experts in twenty governmental organizations. Data analysis methods included descriptive statistics, Pearson’s correlation tests, multiple linear regression, and exploratory factor analysis (EFA), conducted using statistical software. The findings revealed that internal audit quality plays a significant role in enhancing the efficiency of financial and managerial processes. Specifically, improvements in internal audit quality were associated with substantial increases in reporting transparency, risk management, and internal controls. Factor analysis identified three main dimensions of internal audit quality Risk Assessment, Internal Control, and Transparent Reporting which together explained more than 83% of the total variance. These dimensions collectively had a convergent and positive impact on the efficiency of financial and managerial processes in public sector organizations. The results underscore the need to strengthen internal audit processes as a strategic tool for improving resource management, preventing errors, and enabling decision-making based on accurate information. Therefore, it is recommended that governmental organizations in Tehran invest more heavily in enhancing the structure and quality of their internal audits to improve transparency and maximize the efficiency of their financial and managerial resources.

https://www.smajournal.ir/article_239138_571fa835dbc718a0a6043259f0530ee4.pdf

Meybod University Strategic Management Accounting 3092-6890 3 1 2026 03 21 The impact of Management Accounting Development on Business Intelligence with Regard to the Mediating Role of Decision Type and Environment The impact of Management Accounting Development on Business Intelligence with Regard to the Mediating Role of Decision Type and Environment 117 140 239140 10.22034/smajournal.2026.523064.1026 FA Fahime Mirshekar Department of Accounting, Velayat University, Iranshahr, Iran. 0009-0006-5908-8467 Hamed Dehghanzadeh Department of Accounting, Velayat University, Iranshahr, Iran. 0000-0002-2847-9020 Journal Article 2025 05 12 With the expansion of competition and the increasing complexity of organizational environments, the role of timely information and intelligent decision-making has become increasingly important. In this regard, the present study aims to examine the effect of management accounting development on business intelligence, taking into account the mediating role of decision type and environment. The statistical population of this research consists of employees of industrial companies in Kerman Province, among whom 385 individuals were selected as the sample. This study is applied in nature and was conducted using a descriptive-survey method. Data were collected through library studies and a questionnaire, and all research hypotheses were tested at a significance level of 0.05. Data analysis was performed using SPSS version 20. The findings revealed that data quality and flexibility have a positive and significant effect on business intelligence success. In addition, decision type acts as a mediating variable in the relationship between management accounting development and the dimensions of business intelligence. The results indicate that by applying advanced management accounting principles, organizations can enhance their level of business intelligence maturity through improved decision-making processes. The novelty of this research lies in the conceptual integration of the decision and environment variables in the model examining the impact of management accounting on business intelligence, which has received limited attention in prior literature. With the expansion of competition and the increasing complexity of organizational environments, the role of timely information and intelligent decision-making has become increasingly important. In this regard, the present study aims to examine the effect of management accounting development on business intelligence, taking into account the mediating role of decision type and environment. The statistical population of this research consists of employees of industrial companies in Kerman Province, among whom 385 individuals were selected as the sample. This study is applied in nature and was conducted using a descriptive-survey method. Data were collected through library studies and a questionnaire, and all research hypotheses were tested at a significance level of 0.05. Data analysis was performed using SPSS version 20. The findings revealed that data quality and flexibility have a positive and significant effect on business intelligence success. In addition, decision type acts as a mediating variable in the relationship between management accounting development and the dimensions of business intelligence. The results indicate that by applying advanced management accounting principles, organizations can enhance their level of business intelligence maturity through improved decision-making processes. The novelty of this research lies in the conceptual integration of the decision and environment variables in the model examining the impact of management accounting on business intelligence, which has received limited attention in prior literature.

https://www.smajournal.ir/article_239140_0a5717f895efda8cdc094e393030b413.pdf