Management Accounting and Resilience Economics Model for Sustainable Development of Manufacturing Companies

Document Type : Research

Authors
reza sotudeh 1
Abbasali Haghparast 2
Alireza Hirad 3
1 Department of Financial and Accounting, Faculty of Humanities, Meybod University, Meybod, Iran
2 Assistant Professor, Department of Accounting, Zahedan Branch, Islamic Azad university, Zahedan, Iran
3 Assistant Professor, Department of Accounting, Khash Branch, Islamic Azad university, Khash, Iran.
10.22034/smajournal.2025.511901.1003
Abstract
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.

Keywords

Subjects

Amiri, H., Norouzi Amoghin, F., Pirdadeh Beiranvand, M., & Alizadeh, S. (2018). Study of economic freedom on economic growth with a resistance economy approach (case study: countries in the region). Economic Journal, Bimonthly Review of Economic Issues and Policies. 6 (185), 30-5. [in Persian] https://ejip.ir/browse.php?a_id=1061&sid=1&slc_lang=fa

Ataei, E., & Fikri, R. (2016). Presenting a model for the application of value engineering in the realization of resistance economy policies using the structural equation modeling method. Strategic Management Research, 22(62), 105-133. [in Persian] https://sanad.iau.ir/fa/Article/1095398?FullText=FullText

Abbasi Rai, A., Dadashi Haji, M., Alavi Saeb, F., & Lak, M. (2019), Economic Management and Resistance Economy in the Words of Amir al-Momenin Imam Ali (AS), First National Conference on Command and Management from the Perspective of Amir al-Momenin Imam Ali (AS), Tehran. [in Persian] https://civilica.com/doc/954903/

Argyris, C., and Kaplan R. S. (1994), "Implementation New Knowledge: The Case of Activity-Based Costing", Accounting Horizon, September: 83-105. https://openurl.ebsco.com/EPDB%3Agcd%3A9%3A22598329/detailv2?sid=ebsco%3Aplink%3Ascholar&id=ebsco%3Agcd%3A9412190168&crl=c&link_origin=scholar.google.com

Bremser, Wayne G. (2014). A Growing Interest in Sustainability Paving the Way for the Next Generation of CPAs. March. THE CPA JOURNAL, pp. 15-17. https://www.proquest.com/openview/e2fe012dadc1289400dcc58281c2e767/1?cbl=41798&pq-origsite=gscholar

Brimson, J. (2007), "An ABC Retrospective: Mirror, Mirror on the Wall. " Cost Management, March/April: 45-47. Cokins, G. (2001), Activity-Based Cost Management: An Executive's Guide, New York: John Wiley & Sons. https://dialnet.unirioja.es/servlet/articulo?codigo=2281053

Blocher, E., Chen, K. H., and Lin, T. W. (2001). Cost Management: A Strategic Emphasis. New York: John Wiley and Sons, Inc. http://ndl.ethernet.edu.et/bitstream/123456789/16717/1/59.Edward%20J.%20Blocher.pdf

Ben Hamadi, Zouhour & Fournès, Christine (2022) Understanding the adoption or rejection of management accounting innovations within an SME using Rogers’ conceptual frameworks, Journal of Accounting & Organizational Change, 19(1), 142-163. https://doi.org/10.1108/JAOC-04-2021-0054

Dale, B. G. (1994). Managing Quality. 2nd Ed., New York: Prentice-Hall. https://www.crest.ro/bibliografie/crest%20bibliografie%20cursuri%20nr.41.pdf#page=288

Dianti Deylami, Z. (2015). Management Accounting, an Efficient Tool in the Service of Resistance Economy. Management Accounting, 8(25), 61-81. [in Persian] https://sanad.iau.ir/Journal/jma/Article/816571

Dorudi, H., Rostamizadeh, K., & Mohammadi, A. (2022). Sustainable Development Model of Iran's Iron and Steel Industry. Quarterly Journal of Strategic Management Studies. 13(52), 287-305. [in Persian] https://doi.org/10.22034/smsj.2022.130607

Ebrahimpour, M., Moradi, M., & Fallah pour, A. (2023). The impact of supply chain dynamics on the sustainable performance of a company with remanufacturing capabilities and supply chain resilience. Strategic Management Studies Quarterly. 14(54), 97-117. [in Persian] https://doi.org/10.22034/smsj.2023.173202

Espín-Guerrero, R., Toalombo-Rojas, B., Moyolema-Chaglla, Á., & Altamirano-Salazar, A. (2022). Operational Processes Optimization through the theory of constraints in a metal-mechanical company. Revista Digital Novasinergia, 5(2), 33-57. http://scielo.senescyt.gob.ec/scielo.php?pid=S263126542022000200033&script=sci_abstract&tlng=en

Esfandiyari Safa, K., & Dehghan, H.A. (2016). The Components of Resistive Economy from the Viewpoint of the Supreme Leader-In-Chief; May His Shadow Extend. Military Management Quarterly, 16(61), 60-84. [in Persian] https://jmm.iranjournals.ir/article_22376.html?lang=en https://doi.org/10.37135/ns.01.10.03

Feshari, M., Pourghaffar, J. (2014). Study and explanation of the resistance economy model in the Iranian economy. Economic Journal Bimonthly Review of Economic Issues and Policies. 14 (5 and 6): 29-40. [in Persian] URL: http://ejip.ir/article-1-672-fa.html

Goldratt, E. M., and Fox, R. E. (1986). The Race. Croton-on-Hudson, New York: North River Press. https://www.scirp.org/reference/referencespapers?referenceid=640943 https://www.accessengineeringlibrary.com/binary/mheaeworks/25c1fdec472bdb11/1ef993512cda5877dc9a4130d8beb80cd0c944f24e371408add246675c6bd4d4/book-summary.pdf

Goldratt, E. M. (1990). Theory of Constraints. Croton-on-Hudson, New York: North River Press. https://www.thriftbooks.com/w/theory-of-constraints_eliyahu-m-goldratt/279447/#edition=3789819&idiq=5342013

Goldratt, E. M. (1989). Essays on the Theory of Constraints. Great Barrington, MA: North River Press. https://www.thriftbooks.com/w/essays-on-the-theory-of-constraints_eliyahu-m-goldratt/1674434/#edition=3371019&idiq=55866084

Hosseinpour, Akram. (2017), Resistance Economy Focusing on Production and Employment, Fourth Conference on Applied Economics and Management with a National Approach, Babolsar.. [in Persian] https://civilica.com/doc/659894/

Hosseini, S. R., Masoumi, M., & Qomanjani, F. (2023). Identifying factors affecting the sustainable development of businesses based on resistance economy with a meta-synthesis approach. Quarterly Journal of Defense Economics and Sustainable Development, 8(30), 41-72. [in Persian] https://dor.isc.ac/dor/20.1001.1.25382454.1402.8.30.2.7

Javadpour, M., Hamidiyan, M., & Akhondi, N. (2019). Application of activity-based costing models and the theory of constraints in product pricing (Case study: Hamvatan Dairy Products Production Company). Knowledge of Accounting and Management Auditing. 8(22), 119-134. [in Persian] https://www.jmaak.ir/article_13839.html

Kaplan, R.S. & Anderson, S. (2007). Time Driven Activity Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business School Press, 1st Ed. https://www.hbs.edu/faculty/Pages/item.aspx?num=23236

Kennedy, T., and Affleck-Graves, J. (2001), "The Impact of Activity-Based Costing Techniques on Firm Performance", Journal of Management Accounting Research, 13: 19-45. https://coin.wne.uw.edu.pl/pmodzelewski/The%20impact%20of%20activity%20based%20costing%20techniques%20on%20firm%20performance.pdf

Kamile, C., & Gulsen, A. (2023), Investigating changes of total quality management principles in the context of Industry 4.0: Viewpoint from an emerging economy, Technological Forecasting and Social Change, Volume 189. https://www.sciencedirect.com/science/article/abs/pii/S0040162523000434

khezripour, M., khan mohammadi, M. H., ahmadi, F. and Kordlouie, H. (2020). Explain the Application of the Theory of Constraint(s) Model to Evaluate the Capital Adequacy Ratio in Banks. Journal of Management Accounting and Auditing Knowledge, 9(36), 77-85. [in Persian] https://www.jmaak.ir/article_16931.html?lang=en

Kiwus, C. H., and Williams, T. P. (2001). "Application of TQM to Environmental Construction". Journal of Management in Engineering, 17(3): 176-184. https://ascelibrary.org/doi/abs/10.1061/(ASCE)0742-597X(2001)17:3(176)

Martinez-Lorente, Angel R; Cristobal Sanchez-Rodrıigue and Frank W. Dewhurst. "The effect of information technologies on TQM: An initial analysis." International Journal of production economics 89.1 (2004): 77-93. https://doi.org/10.1016/j.ijpe.2003.06.001

Mehrani, S., Karami, G.R., Abdzadeh, M., & Faraji, O. (2013), Management Accounting, Negah Danesh Publications, Tehran. [in Persian] https://www.gisoom.com/book/11295216/

Miraskondari, Majid, (2007) Management Accounting and Performance Evaluation, Tehran. Iranian Association of Certified Public Accountants, Kiomars. [in Persian] https://www.gisoom.com/book/11087222/%DA%A9%D8%AA%D8%A7%D8%A8-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C-%D9%85%D8%AF%DB%8C%D8%B1%DB%8C%D8%AA-%D8%A7%D8%B1%D8%B2%DB%8C%D8%A7%D8%A8%DB%8C-%D8%B9%D9%85%D9%84%DA%A9%D8%B1%D8%AF/

Meade, J. D., Cumar, S., and Kensinger, K. (2009), "Investigating Impact of the Order Activity Costing Method on Product Cost Calculation", Journal of Manufacturing Systems, 27: 176-189. https://doi.org/10.1016/j.jmsy.2009.02.003

Nazaripour, M., & Amini, P. (2022). A holistic approach to quality management on the performance of production units. Quarterly Journal of Standard and Quality Management, 12(2), 177-212. doi: 10.22034/jsqm.2022.324906.1390 [in Persian] https://www.jstandardization.ir/article_159178.html

Namazi, Mohammad in collaboration with the scientific group (2012), strategic management accounting: from theory to practice (volume 1), organization for studying and compiling humanities books of universities (Samt). [in Persian] https://samt.ac.ir/en/book/3061/strategic-management-accounting-from-theory-to-practice-vol.ii-

Namazi, M., Mosleh Shirazi, A. N., Mohammadi, A., & Rajabi, A. (2013). Perspective Theory and Modeling of Managers' Decision-Making Patterns in the Industrial Sector. Perspective of Industrial Management, 3(10), 9-33. SID. https://sid.ir/paper/511888/faNoreen, E., [in Persian] https://jimp.sbu.ac.ir/article_87311.html?lang=en

Noreen, E., Smith, D., and Mackey, J. T. (1995). The Theory of Constraints and its Implications for Management Accounting. North River Press. https://www.amazon.com/Theory-Constraints-Implications-Management-Accounting/dp/0884271161

Park, H. S. (2003). Six Sigma for Quality and Productivity Promotion. Asian Productivity Organization, Productivity Series 32, ISBN: 92-833-1722-x. https://www.apo-tokyo.org/wp-content/uploads/2014/07/ind-09-ss.pdf

Pourmosa, M. (2015), Costing based on traditional and modern activities in the context of resistance economy, First National Conference on Business Improvement, Entrepreneurship and Development in the Context of Resistance Economy, Zanjan, https://civilica.com/doc/512253. [in Persian]

Quazi, H. A., & Padibjo, S. R. (1997). "A Journey Toward Total Quality Management Through ISO 9000 Certification-a Singapore Experience". The TQM Magazine, 9(5): 364-371. https://www.emerald.com/insight/content/doi/10.1108/09544789710178659/full/html

Roghani Mamghani, I., Haghighat Monfared, J., & Jafarnejad Chaqhoshi, A. (2019). Explaining the Agility Strategy Model in the Country's Automotive Industry Based on the General Policies of the Resistance Economy. Strategic Management Research, 26(76), 103-128. [in Persian] https://sanad.iau.ir/journal/smr/Article/676353?jid=676353

Sotoudeh, R., Nasseri, A., & Faghani, M. (2017), Investigating the impact of adopting international financial reporting standards by listed companies on the stock exchange on resistance economy indicators, First International Conference on Resistance Economy, Al-Zahra University. [in Persian] https://economics.alzahra.ac.ir/Index.aspx?Page_=dorsaetoolsenews&PageID=24111&PageIDF=0&lang=1&tempname=economics&sub=9&printpage=true&BlockName=tool_dorsaetoolsenews_sample_economics_block1766&order=printskin&isPopUp=false

Statements of the Supreme Leader of the Islamic Revolution, Imam Khamenei (may his soul rest in peace), (2010). [in Persian] www.leader.ir

Shahriyan, S., & Nabavi, A. (2016), Strategic Effects of Resistance Economy for Achieving Agile Production, Sixth International Conference on Accounting and Management with a Modern Research Science Approach, Tehran. [in Persian] https://civilica.com/doc/636798/

Sajjadi, Seyed Hossein; Sofi, Hashem Ali (2011) Advanced Management Accounting, Shahid Chamran University of Ahvaz Press. [in Persian] https://www.gisoom.com/book/11145650/%DA%A9%D8%AA%D8%A7%D8%A8-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C-%D9%85%D8%AF%DB%8C%D8%B1%DB%8C%D8%AA-%D9%BE%DB%8C%D8%B4%D8%B1%D9%81%D8%AA%D9%87/

Strauss, A. Corbin, J. (1998). Basics of Qualitative Research: Techniques and Procedures for Developing Grounded Theory, Thousand Oaks: Sage Publications. https://www.scirp.org/reference/referencespapers?referenceid=1643862

Watson, K.J., Blackstone, J.H., and Gardiner, S.C., (2007). The evolution of a management philosophy: The theory of constraints‖, Journal of Operations Management, 25, pp 387-402. https://doi.org/10.1016/j.jom.2006.04.004

Wessels, C. B., & Vermaas, H. F. (2023). A management accounting system in sawmilling using activity-based costing techniques. Southern African Forestry Journal, 183(1), 31-35.‌ https://doi.org/10.1080/10295925.1998.9631198

Wegmann, G. (2009). The Activity Based Costing Method: Development and Applications, The ICFAI University Press. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1319665

Amiri, H., Norouzi Amoghin, F., Pirdadeh Beiranvand, M., & Alizadeh, S. (2018). Study of economic freedom on economic growth with a resistance economy approach (case study: countries in the region). Economic Journal, Bimonthly Review of Economic Issues and Policies. 6 (185), 30-5. [in Persian] https://ejip.ir/browse.php?a_id=1061&sid=1&slc_lang=fa
Ataei, E., & Fikri, R. (2016). Presenting a model for the application of value engineering in the realization of resistance economy policies using the structural equation modeling method. Strategic Management Research, 22(62), 105-133. [in Persian] https://sanad.iau.ir/fa/Article/1095398?FullText=FullText
Abbasi Rai, A., Dadashi Haji, M., Alavi Saeb, F., & Lak, M. (2019), Economic Management and Resistance Economy in the Words of Amir al-Momenin Imam Ali (AS), First National Conference on Command and Management from the Perspective of Amir al-Momenin Imam Ali (AS), Tehran. [in Persian] https://civilica.com/doc/954903/
Argyris, C., and Kaplan R. S. (1994), "Implementation New Knowledge: The Case of Activity-Based Costing", Accounting Horizon, September: 83-105. https://openurl.ebsco.com/EPDB%3Agcd%3A9%3A22598329/detailv2?sid=ebsco%3Aplink%3Ascholar&id=ebsco%3Agcd%3A9412190168&crl=c&link_origin=scholar.google.com
Bremser, Wayne G. (2014). A Growing Interest in Sustainability Paving the Way for the Next Generation of CPAs. March. THE CPA JOURNAL, pp. 15-17. https://www.proquest.com/openview/e2fe012dadc1289400dcc58281c2e767/1?cbl=41798&pq-origsite=gscholar
Brimson, J. (2007), "An ABC Retrospective: Mirror, Mirror on the Wall. " Cost Management, March/April: 45-47. Cokins, G. (2001), Activity-Based Cost Management: An Executive's Guide, New York: John Wiley & Sons. https://dialnet.unirioja.es/servlet/articulo?codigo=2281053
Blocher, E., Chen, K. H., and Lin, T. W. (2001). Cost Management: A Strategic Emphasis. New York: John Wiley and Sons, Inc. http://ndl.ethernet.edu.et/bitstream/123456789/16717/1/59.Edward%20J.%20Blocher.pdf
Ben Hamadi, Zouhour & Fournès, Christine (2022) Understanding the adoption or rejection of management accounting innovations within an SME using Rogers’ conceptual frameworks, Journal of Accounting & Organizational Change, 19(1), 142-163. https://doi.org/10.1108/JAOC-04-2021-0054
Dale, B. G. (1994). Managing Quality. 2nd Ed., New York: Prentice-Hall. https://www.crest.ro/bibliografie/crest%20bibliografie%20cursuri%20nr.41.pdf#page=288
Dianti Deylami, Z. (2015). Management Accounting, an Efficient Tool in the Service of Resistance Economy. Management Accounting, 8(25), 61-81. [in Persian] https://sanad.iau.ir/Journal/jma/Article/816571
Dorudi, H., Rostamizadeh, K., & Mohammadi, A. (2022). Sustainable Development Model of Iran's Iron and Steel Industry. Quarterly Journal of Strategic Management Studies. 13(52), 287-305. [in Persian] https://doi.org/10.22034/smsj.2022.130607
Ebrahimpour, M., Moradi, M., & Fallah pour, A. (2023). The impact of supply chain dynamics on the sustainable performance of a company with remanufacturing capabilities and supply chain resilience. Strategic Management Studies Quarterly. 14(54), 97-117. [in Persian] https://doi.org/10.22034/smsj.2023.173202
Espín-Guerrero, R., Toalombo-Rojas, B., Moyolema-Chaglla, Á., & Altamirano-Salazar, A. (2022). Operational Processes Optimization through the theory of constraints in a metal-mechanical company. Revista Digital Novasinergia, 5(2), 33-57. http://scielo.senescyt.gob.ec/scielo.php?pid=S263126542022000200033&script=sci_abstract&tlng=en
Esfandiyari Safa, K., & Dehghan, H.A. (2016). The Components of Resistive Economy from the Viewpoint of the Supreme Leader-In-Chief; May His Shadow Extend. Military Management Quarterly, 16(61), 60-84. [in Persian] https://jmm.iranjournals.ir/article_22376.html?lang=en https://doi.org/10.37135/ns.01.10.03
Feshari, M., Pourghaffar, J. (2014). Study and explanation of the resistance economy model in the Iranian economy. Economic Journal Bimonthly Review of Economic Issues and Policies. 14 (5 and 6): 29-40. [in Persian] URL: http://ejip.ir/article-1-672-fa.html
Goldratt, E. M., and Fox, R. E. (1986). The Race. Croton-on-Hudson, New York: North River Press. https://www.scirp.org/reference/referencespapers?referenceid=640943 https://www.accessengineeringlibrary.com/binary/mheaeworks/25c1fdec472bdb11/1ef993512cda5877dc9a4130d8beb80cd0c944f24e371408add246675c6bd4d4/book-summary.pdf
Goldratt, E. M. (1990). Theory of Constraints. Croton-on-Hudson, New York: North River Press. https://www.thriftbooks.com/w/theory-of-constraints_eliyahu-m-goldratt/279447/#edition=3789819&idiq=5342013
Goldratt, E. M. (1989). Essays on the Theory of Constraints. Great Barrington, MA: North River Press. https://www.thriftbooks.com/w/essays-on-the-theory-of-constraints_eliyahu-m-goldratt/1674434/#edition=3371019&idiq=55866084
Hosseinpour, Akram. (2017), Resistance Economy Focusing on Production and Employment, Fourth Conference on Applied Economics and Management with a National Approach, Babolsar.. [in Persian] https://civilica.com/doc/659894/
Hosseini, S. R., Masoumi, M., & Qomanjani, F. (2023). Identifying factors affecting the sustainable development of businesses based on resistance economy with a meta-synthesis approach. Quarterly Journal of Defense Economics and Sustainable Development, 8(30), 41-72. [in Persian] https://dor.isc.ac/dor/20.1001.1.25382454.1402.8.30.2.7
Javadpour, M., Hamidiyan, M., & Akhondi, N. (2019). Application of activity-based costing models and the theory of constraints in product pricing (Case study: Hamvatan Dairy Products Production Company). Knowledge of Accounting and Management Auditing. 8(22), 119-134. [in Persian] https://www.jmaak.ir/article_13839.html
Kaplan, R.S. & Anderson, S. (2007). Time Driven Activity Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business School Press, 1st Ed. https://www.hbs.edu/faculty/Pages/item.aspx?num=23236
Kennedy, T., and Affleck-Graves, J. (2001), "The Impact of Activity-Based Costing Techniques on Firm Performance", Journal of Management Accounting Research, 13: 19-45. https://coin.wne.uw.edu.pl/pmodzelewski/The%20impact%20of%20activity%20based%20costing%20techniques%20on%20firm%20performance.pdf
Kamile, C., & Gulsen, A. (2023), Investigating changes of total quality management principles in the context of Industry 4.0: Viewpoint from an emerging economy, Technological Forecasting and Social Change, Volume 189. https://www.sciencedirect.com/science/article/abs/pii/S0040162523000434
khezripour, M., khan mohammadi, M. H., ahmadi, F. and Kordlouie, H. (2020). Explain the Application of the Theory of Constraint(s) Model to Evaluate the Capital Adequacy Ratio in Banks. Journal of Management Accounting and Auditing Knowledge, 9(36), 77-85. [in Persian] https://www.jmaak.ir/article_16931.html?lang=en
Kiwus, C. H., and Williams, T. P. (2001). "Application of TQM to Environmental Construction". Journal of Management in Engineering, 17(3): 176-184. https://ascelibrary.org/doi/abs/10.1061/(ASCE)0742-597X(2001)17:3(176)
Martinez-Lorente, Angel R; Cristobal Sanchez-Rodrıigue and Frank W. Dewhurst. "The effect of information technologies on TQM: An initial analysis." International Journal of production economics 89.1 (2004): 77-93. https://doi.org/10.1016/j.ijpe.2003.06.001
Mehrani, S., Karami, G.R., Abdzadeh, M., & Faraji, O. (2013), Management Accounting, Negah Danesh Publications, Tehran. [in Persian] https://www.gisoom.com/book/11295216/
Miraskondari, Majid, (2007) Management Accounting and Performance Evaluation, Tehran. Iranian Association of Certified Public Accountants, Kiomars. [in Persian] https://www.gisoom.com/book/11087222/%DA%A9%D8%AA%D8%A7%D8%A8-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C-%D9%85%D8%AF%DB%8C%D8%B1%DB%8C%D8%AA-%D8%A7%D8%B1%D8%B2%DB%8C%D8%A7%D8%A8%DB%8C-%D8%B9%D9%85%D9%84%DA%A9%D8%B1%D8%AF/
Meade, J. D., Cumar, S., and Kensinger, K. (2009), "Investigating Impact of the Order Activity Costing Method on Product Cost Calculation", Journal of Manufacturing Systems, 27: 176-189. https://doi.org/10.1016/j.jmsy.2009.02.003
Nazaripour, M., & Amini, P. (2022). A holistic approach to quality management on the performance of production units. Quarterly Journal of Standard and Quality Management, 12(2), 177-212. doi: 10.22034/jsqm.2022.324906.1390 [in Persian] https://www.jstandardization.ir/article_159178.html
Namazi, Mohammad in collaboration with the scientific group (2012), strategic management accounting: from theory to practice (volume 1), organization for studying and compiling humanities books of universities (Samt). [in Persian] https://samt.ac.ir/en/book/3061/strategic-management-accounting-from-theory-to-practice-vol.ii-
Namazi, M., Mosleh Shirazi, A. N., Mohammadi, A., & Rajabi, A. (2013). Perspective Theory and Modeling of Managers' Decision-Making Patterns in the Industrial Sector. Perspective of Industrial Management, 3(10), 9-33. SID. https://sid.ir/paper/511888/faNoreen, E., [in Persian] https://jimp.sbu.ac.ir/article_87311.html?lang=en
Noreen, E., Smith, D., and Mackey, J. T. (1995). The Theory of Constraints and its Implications for Management Accounting. North River Press. https://www.amazon.com/Theory-Constraints-Implications-Management-Accounting/dp/0884271161
Park, H. S. (2003). Six Sigma for Quality and Productivity Promotion. Asian Productivity Organization, Productivity Series 32, ISBN: 92-833-1722-x. https://www.apo-tokyo.org/wp-content/uploads/2014/07/ind-09-ss.pdf
Pourmosa, M. (2015), Costing based on traditional and modern activities in the context of resistance economy, First National Conference on Business Improvement, Entrepreneurship and Development in the Context of Resistance Economy, Zanjan, https://civilica.com/doc/512253. [in Persian]
Quazi, H. A., & Padibjo, S. R. (1997). "A Journey Toward Total Quality Management Through ISO 9000 Certification-a Singapore Experience". The TQM Magazine, 9(5): 364-371. https://www.emerald.com/insight/content/doi/10.1108/09544789710178659/full/html
Roghani Mamghani, I., Haghighat Monfared, J., & Jafarnejad Chaqhoshi, A. (2019). Explaining the Agility Strategy Model in the Country's Automotive Industry Based on the General Policies of the Resistance Economy. Strategic Management Research, 26(76), 103-128. [in Persian] https://sanad.iau.ir/journal/smr/Article/676353?jid=676353
Sotoudeh, R., Nasseri, A., & Faghani, M. (2017), Investigating the impact of adopting international financial reporting standards by listed companies on the stock exchange on resistance economy indicators, First International Conference on Resistance Economy, Al-Zahra University. [in Persian] https://economics.alzahra.ac.ir/Index.aspx?Page_=dorsaetoolsenews&PageID=24111&PageIDF=0&lang=1&tempname=economics&sub=9&printpage=true&BlockName=tool_dorsaetoolsenews_sample_economics_block1766&order=printskin&isPopUp=false
Statements of the Supreme Leader of the Islamic Revolution, Imam Khamenei (may his soul rest in peace), (2010). [in Persian] www.leader.ir
Shahriyan, S., & Nabavi, A. (2016), Strategic Effects of Resistance Economy for Achieving Agile Production, Sixth International Conference on Accounting and Management with a Modern Research Science Approach, Tehran. [in Persian] https://civilica.com/doc/636798/
Sajjadi, Seyed Hossein; Sofi, Hashem Ali (2011) Advanced Management Accounting, Shahid Chamran University of Ahvaz Press. [in Persian] https://www.gisoom.com/book/11145650/%DA%A9%D8%AA%D8%A7%D8%A8-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C-%D9%85%D8%AF%DB%8C%D8%B1%DB%8C%D8%AA-%D9%BE%DB%8C%D8%B4%D8%B1%D9%81%D8%AA%D9%87/
Strauss, A. Corbin, J. (1998). Basics of Qualitative Research: Techniques and Procedures for Developing Grounded Theory, Thousand Oaks: Sage Publications. https://www.scirp.org/reference/referencespapers?referenceid=1643862
Watson, K.J., Blackstone, J.H., and Gardiner, S.C., (2007). The evolution of a management philosophy: The theory of constraints‖, Journal of Operations Management, 25, pp 387-402. https://doi.org/10.1016/j.jom.2006.04.004
Wessels, C. B., & Vermaas, H. F. (2023). A management accounting system in sawmilling using activity-based costing techniques. Southern African Forestry Journal, 183(1), 31-35.‌ https://doi.org/10.1080/10295925.1998.9631198
Wegmann, G. (2009). The Activity Based Costing Method: Development and Applications, The ICFAI University Press. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1319665