Strategic Management Accounting - Articles List

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Volume & Issue: Volume 2, Issue 4, Winter 2026 (Winter)

Number of Articles: 6

Research

Explaining the Investment Development Model with Emphasis on the Management Accounting Unit

Pages 1-21

10.22034/smajournal.2026.572829.1287

Reza Sotudeh, Mona Mirshekari

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

Pages 22-45

10.22034/smajournal.2026.541507.1118

Mohammad Barzegar, Mahdi Jahani

Identification and Ranking of Kaizen Costing Indicators in Mehr Bank, Sistan and Baluchestan Province

Pages 44-66

10.22034/smajournal.2026.542281.1122

Hamidreza Mohammadi, Reyhaneh Mohammadi, Shirvan Keivani

Examining the Role of Corporate Governance in Controlling Strategic Deviation and Optimizing the Debt Maturity Structure of Companies

Pages 67-91

10.22034/smajournal.2026.552930.1174

Abolfazl Haji Mohammadi Aghkand, Mohammad Sadegh Shahbazi niya

Behavioral Analysis of the Capital Market Reaction to Financial Restatements with Emphasis on the Psychological Dimensions of Investors

Pages 92-113

10.22034/smajournal.2026.543036.1127

hamid Birjandi, Zahra Fathi, Masoud Birjandi

The effect of ownership structure on corporate organizational capital

Pages 114-137

10.22034/smajournal.2026.544083.1131

Abdollah Zabihzadeh, Seyed Rohollah Taghavi, Gholamreza Rajaeian

Strategic Management Accounting

Winter