Investigating the role of artificial intelligence in strategic management accounting in financial organizations using the hybrid Delphi fuzzy method

Document Type : Research

Authors
Mohammad Barzegar
Mahdi Jahani
Department of Industrial Engineering and Management, Faculty of Industrial Engineering and Management, Shahrood University of Technology, Shahrood, Iran.
10.22034/smajournal.2026.541507.1118
Abstract
Today, financial organizations are looking for new ways to strengthen their competitive position and optimize decision-making processes. Artificial intelligence (AI), as one of the most advanced technologies, plays an unparalleled role in this field. This article analyzes the role of artificial intelligence in strategic management accounting of financial organizations and examines how this technology affects the improvement of data analysis, financial forecasting, and facilitation of strategic decision-making processes. By using complex algorithms and machine learning, artificial intelligence has the ability to identify hidden patterns and predict financial scenarios that can be effective in assessing risk and investment opportunities. It also addresses the cultural and technical implications of implementing artificial intelligence technology in management accounting structures and discusses challenges such as the need for changes in employee skills and the integration of artificial intelligence systems into existing processes. The purpose of this study is to examine the criteria for the role of artificial intelligence in strategic management accounting in financial organizations. The criteria were identified and ranked through research history and then identified and approved by experts using the fuzzy Delphi method. In order to rank the approved criteria, the best-worst multi-criteria decision-making method was used. Finally, the results indicated that the criteria for training and skill development costs, lack of specialized human resources for implementation, maintenance and support costs are, respectively, the most important criteria for the role of artificial intelligence in strategic management accounting in financial organizations.

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Strategic Management Accounting
Volume 2, Issue 4 - Serial Number 4
Winter
Winter 2026
Pages 22-45