https://www.smajournal.ir/ Strategic Management Accounting en daily 1 Sat, 21 Mar 2026 00:00:00 +0330 Sat, 21 Mar 2026 00:00:00 +0330 https://www.smajournal.ir/article_239137.html 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_239141.html 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_239133.html 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_239139.html 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_239138.html 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_239140.html 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_247671.html Export growth and development are considered fundamental pillars of economic sustainability for countries, requiring the identification and elimination of key structural barriers. In this regard, the present study aims to analyze the structural obstacles hindering the export development of brass products (slabs and billets) within the brass industry of Yazd province. Employing a mixed-methods research design, the qualitative phase involved semi-structured interviews with 22 industrial and academic experts. The data obtained from these interviews were analyzed through open, axial, and selective coding, resulting in the identification of seven key dimensions: trade relations, pricing, market access, regulatory frameworks, market competitiveness, limitations in banking services, and human resources. In the quantitative phase, exploratory factor analysis was applied to rigorously examine and confirm the structure and significance of these factors. The findings reveal that all identified factors play a vital and statistically significant role in the development of brass product exports. Addressing these dimensions can offer practical guidance to policymakers and industry stakeholders aiming to enhance the export performance of this sector. By presenting a well-defined conceptual model, this study provides valuable insights for reducing structural barriers and improving export conditions for brass products. https://www.smajournal.ir/article_247675.html Introduction: The evolution of communication and digital technologies has fundamentally transformed the way customers interact with organizations, positioning marketing agility as one of the essential capabilities of service-oriented firms. this study aims to examine the impact of marketing agility on perceived service desirability within Pazargad Non-Industrial Operations Company, operating in the Pars Special Economic Energy Zone.Methodology: This research is applied in purpose and descriptive–survey in method. The required data were collected through two questionnaires (one researcher-made and one standardized) administered in the field. The statistical population consisted of all contracting companies collaborating with Pazargad Non-Industrial Operations Company, including end-users of the services (families of employees of the contracting firms). Using a Simple probability sampling method, a total of 260 valid questionnaires were obtained. Data analysis was conducted using SMART PLS and Excel software at both the descriptive and structural equation modeling levels.Findings: A direct and significant relationship was found between marketing agility and the perceived desirability of services among service recipients. All three dimensions of agility-internal, interactive, and external-significantly enhance the indicators of perceived service desirability. Conclusion: marketing agility can serve as an effective approach to enhancing perceived service quality and improving customer experience in service organizations. It is recommended that service companies invest in employee training and empowerment, and in improving internal and communicative processes to increase adaptability and responsiveness. https://www.smajournal.ir/article_247676.html The main objective of this study is to measure the effect of AI adoption in Iranian listed companies during 2015-2016 on improving the quality of environmental, social responsibility, and corporate governance disclosure and its impact on improving the financial performance of companies. Using panel regression with industry and year fixed effects and two-stage estimation with instrumental variables (using the average disclosure quality of peers at the industry-year level and regulatory guidance as instruments), the results show that AI adoption significantly increases disclosure quality; instrumental disclosure quality has a positive and significant effect on return on assets (approximate coefficient 0.0016) and return on equity (approximate coefficient 0.0018), but is not significant on Tobin's Ki-Ratio. Bootstrap mediation analysis also shows that a large part of the effect of AI adoption on accounting returns is transmitted through the disclosure quality improvement channel (estimated mediation coefficient for return on assets ≈1.01 and for return on equity ≈0.98), while it is not significant for Tobin’s QI (estimated coefficient ≈0.85). The robustness of the results to alternative measures, size and industry subsamples, and the addition of macro controls was confirmed, implying that AI-supported reporting systems improve transparency and operational efficiencies, although the reflection of this improvement in market valuations likely requires a longer time horizon and stronger capital market institutions. https://www.smajournal.ir/article_247677.html This study examines the impact of financial statement comparability on cost stickiness in companies listed on the Tehran Stock Exchange. Utilizing a sample of 83 manufacturing firms over the period 2020-2024 and applying panel data regression with random effects, the findings indicate a significant positive relationship between financial statement comparability and the degree of cost stickiness. This relationship is amplified under conditions of higher environmental uncertainty, measured by stock return volatility. Furthermore, supplementary tests reveal that strong corporate governance mechanisms, specifically board independence and institutional ownership, attenuate the positive effect of comparability on cost stickiness. The results suggest that within the studied context, the informational and facilitative learning benefits derived from comparable financial statements—which enhance managers' strategic decision-making and expectations regarding future demand—prevail over their monitoring role. This leads managers to adopt a more cautious approach towards resource reduction during sales declines, thereby increasing cost stickiness. The research contributes to the existing literature by elucidating a less-explored consequence of accounting comparability and demonstrating the contingent nature of its effect on a firm's operational environment and governance structure. However, given the study's focus on manufacturing firms listed on the Tehran Stock Exchange, the generalizability of the findings to other sectors, such as service and financial industries, should be interpreted with caution. https://www.smajournal.ir/article_247678.html In recent years, corporate social responsibility (CSR) has become a key topic in management and accounting, reflecting firms’ efforts to reduce negative and enhance positive impacts on society, the environment, and stakeholders. In Iran’s capital market, especially the Tehran Stock Exchange (TSE), CSR has gained importance due to social expectations, regulatory pressures, and investor demands. However, the determinants of CSR, particularly managers’ psychological characteristics and corporate investment decisions, have been relatively underexplored . Managerial pessimism, as a psychological trait, reflects a negative view of the future, excessive caution, and risk aversion in strategic decisions. The aim of the present study is to investigate the effect of managerial pessimism and investment on corporate social responsibility. This study is applied in terms of purpose and is a descriptive research in terms of method. The statistical population of the study is the Tehran Stock Exchange and the research sample is 167 companies listed on the Tehran Stock Exchange in the 9-year period between 2016 and 2024. In order to test the research hypotheses, multivariate regression with mixed data and Iviews software was used. The results of the research findings show that managerial pessimism reduces the disclosure of corporate social responsibility. Also, corporate investments have an impact on social responsibility. https://www.smajournal.ir/article_247679.html Financial report unreadability may heighten auditors’ concerns regarding management’s intentions to obscure unfavorable information. Female managers may behave differently from their male counterparts, showing greater attention to shareholder interests, ethical considerations, strengthening internal controls, and ultimately reducing audit risk. Consequently, gender diversity on the board of directors can influence the readability of financial reports and audit fees.This study investigates the effect of financial report unreadability on audit fees, considering the moderating role of board gender diversity. Using panel regression models, the study analyzes data from 107 firms listed on the Tehran Stock Exchange for the period 2016–2023. The findings reveal that firms with more readable financial statements tend to pay lower audit fees., the presence of female directors increases audit fees while reducing the readability of financial reports.Hypothesis testing confirms that board gender diversity moderates the relationship between report readability and audit fees in a manner that strengthens the negative association between them, ultimately leading to lower audit fees. Readable financial statements influence auditors’ risk assessments, reducing audit time and workload, and thereby decreasing fees. Conversely, female directors’ inherent risk aversion, adherence to laws and regulations, and more responsible ethical conduct create demands for stricter monitoring, which raise audit fees. Additionally, their greater conservatism compared to male directors often results in more detailed and lengthy disclosures that are harder to interpret, lowering readability. Enhanced internal control monitoring and improved reporting quality in the presence of women on boards reinforce the inverse relationship between readability and audit fees. https://www.smajournal.ir/article_247680.html In today's business world, artificial intelligence is emerging as a strategic capability, beyond an operational tool. This study aimed to investigate the impact of strategic artificial intelligence maturity on cost flexibility by mediating the effectiveness of strategic controls in the context of technology companies listed on the Iranian Stock Exchange and OTC during the period 1400 to 1403. The research method was quantitative, descriptive-analytical and applied. The statistical population consisted of 142 technology companies, of which 87 were selected through purposive sampling and data were collected through a standard questionnaire based on the Mikalef & Gupta, 2021 framework and secondary financial information. The reliability and validity of the tools were confirmed with Cronbach's alpha, mean extracted variance and composite reliability. Data analysis was performed with structural equation modeling in the SmartPLS 4.0.1 environment. The findings indicated a positive and significant effect of strategic AI maturity on the effectiveness of strategic controls and a positive and significant effect of these controls on cost flexibility. Also, mediation analysis showed that the relationship between AI maturity and cost flexibility is completely mediated by strategic controls and there is no significant direct effect. These findings indicate that investing in AI only leads to increased cost flexibility if it is absorbed into the organization's control ecosystem and has important implications for the design of control systems in technology companies. https://www.smajournal.ir/article_247681.html Objective: This study aims to explicate the mechanism through which artificial intelligence (AI)-based knowledge influences sustainability culture in accounting firms, emphasizing the mediating roles of green human capital and green structural capital. In light of intensifying institutional pressures, sustainability reporting requirements and digital transformation within the accounting profession, the research seeks to determine whether the systematic adoption of AI can, through strengthening internal organizational capabilities, lead to the institutionalization of sustainable values and practices. The central research problem posits that the impact of AI on sustainability is not direct; rather, it materializes through the enhancement of employees’ environmental competencies and the development of green organizational infrastructures and processes. Accordingly, a causal framework grounded in the resource-based view and green intellectual capital theory was developed and the relationships among key variables were empirically tested within the context of Iranian accounting firms.Methods: In terms of purpose, this research is applied and methodologically it is quantitative, adopting an inductive approach. Data were collected cross-sectionally a Likert-scale questionnaire. The measurement instrument was developed based on established prior studies and, following localization, its validity and reliability were confirmed using Cronbach’s alpha, composite reliability, average variance extracted (AVE) and the Fornell–Larcker criterion. Out of 237 distributed questionnaires, 224 valid responses were included in the final analysis. Structural equation modeling using the partial least squares (PLS-SEM) approach and SmartPLS software was employed to test the conceptual model and research hypotheses. https://www.smajournal.ir/article_247682.html در محیط پویا و رقابتی کسب‌وکار امروزی، اثربخشی سیستم‌های برنامه ریزی استراتژیک مدیریت و کنترل داخلی به عنوان یکی از ارکان اساسی سلامت مالی و دستیابی به اهداف راهبردی سازمان‌ها شناخته می‌شود، بخصوص در صنعت بانکداری که به عنوان شریان حیاتی توسعه ملی عمل می‌کند و پایداری عملکرد مالی آن، مستقیماً بر رشد پایدار و رونق کسب‌وکارها در سطح کلان تأثیر می‌گذارد.روش‌شناسی پژوهش: روش پژوهش حاضر توصیفی-همبستگی بوده و دارای ماهیت کاربردی بود. جامعه و نمونه آماری این پژوهش مدیران صنعت بانکداری گیلان بودند، که بر اساس آمار بدست آمده از شعب بانک‌های این استان بالغ بر 1598 ثبت شده است. اطلاعات از مدیران این شعب بانکی، جمع آوری شد. لازم به ذکر است تعداد افراد نمونه بر اساس فرمول کوکران حداقل نمونه 309 نفر بدست آمد که جهت اطمینان بیشتر 320 نفر به روش در دسترس نمونه گیری و انتخاب شدند، که در نهایت 315 پرسشنامه بدون نقض و کامل بازگشت داده شد. جهت گردآوری اطلاعات از روش میدانی و ابزار پرسشنامه استفاده شد. نتایج: در محیط پیچیده و مبتنی بر فناوری صنعت بانکداری نوین، استقرار حاکمیت شرکتی اثربخش و ارتقای کیفیت برنامه ریزی استراتژیک مدیریت ، مستلزم گذار از پارادایم دانش مالی سنتی به سمت توسعه شایستگی‌های ترکیبی (مالی-دیجیتال) در سطح مدیران است. اگرچه سواد مالی محض، زیربنای تئوریک و تحلیلی لازم برای درک ریسک‌ها، تخصیص بهینه منابع و طراحی چارچوب‌های کنترلی را فراهم می‌آورد، اما اثربخشی عملیاتی این دانش در گرو نقش میانجی و کاتالیزوریِ «سواد مالی دیجیتال» است. https://www.smajournal.ir/article_247683.html The rapid evolution of smart technologies has driven strategic management accounting (SMA) toward fundamental transformation, yet the lack of an integrated framework creates a theoretical and practical gap. This study designs a comprehensive AI maturity model in SMA to map organizations' evolutionary path to full strategic integration. Adopting a qualitative approach, it utilizes meta-synthesis to analyze 23 articles systematically, with screening following the PRISMA 2020 protocol and quality assessed via the CASP tool. Reliability was ensured through Cohen's kappa coefficient and the intraclass correlation coefficient with six experts. Three-stage thematic synthesis revealed three themes: critical success factors across technical (data quality, cloud infrastructure), organizational (management support, AI governance), and hybrid intelligence (digital literacy, algorithmic explainability) layers; implementation barriers at technical (legacy system inertia), economic-organizational (costs, structural resistance), and human-ethical (black-box challenge, algorithmic bias) levels; and organizational consequences from operational automation to strategic role transformation. These themes form a dynamic five-level maturity model depicting the two-way interaction of drivers and barriers at each stage. The primary innovation is bridging the theoretical gap through an integrated socio-technical framework that simultaneously combines success factors, barriers, and consequences in SMA, unlike previous unidimensional models. Conceptualizing hybrid intelligence and the resulting "hybrid accountant" as the ultimate maturity outcome provides a practical roadmap for the profession and a foundation for future research.