مدلسازی سیستم‌های حسابداری مدیریت استراتژیک: یک بررسی چند سطحی

Abdel Halim, A. M. M. (2025). Customer Accounting as One of the Strategic Management Accounting Tools and Its Impact on Performance in E-Retail Stores. The Arab Journal of Administration, 45(3), 111-130. https://doi.org/10.21608/aja.2022.172923.1351

Alsharari, N. M. (2024). The Interplay of Strategic Management Accounting, Business Strategy and Organizational Change: As Influenced by a Configurational Theory. Journal of Accounting and Organizational Change, 20(1), 153-176. https://doi.org/10.1108/JAOC-09-2021-0130

Barreto, A., Gomes, P., Quesado, P., & O'Sullivan, S. (2025). Advancements in Management Accounting and Digital Technologies: A Systematic Literature Review. Accounting, Finance & Governance Review, 34. https://doi.org/10.52399/001c.137301

Berisha Dranqolli, V., & Miftari, I. (2025). Determinants of Managerial Accounting Technique Adoption in Manufacturing Enterprises: A Structural Equation Modeling Approach. Journal of Accounting & Organizational Change, ahead-of-print(ahead-of-print). https://doi.org/10.1108/JAOC-08-2024-0276

Dello Sbarba, A. (2024). Strategic Configurations and Strategic Management Accounting: A Longitudinal Case Study in the Credit Mediation Industry. Journal of Accounting & Organizational Change, 20(6), 277-305. https://doi.org/10.1108/JAOC-04-2024-0118

Faraj, M., Mahmoodi Khoshroo, O., Parvizi, B., & Fatemi, A. (2025). The Relationship between Strategic Management Accounting and Governance, Social and Environmental Aspects of Sustainable Development Reporting. International Journal of Finance & Managerial Accounting, 12(44), 195-206. https://doi.org/10.22034/ijfma.2025.78173.2216

Gholami, A., Khanmohamadi, M., Vakilifard, V., & Ranjbar, M. (2024). Presenting the Management Accounting Model in the Digital Era with a Data-Oriented Approach in Vensim System. International Journal of Knowledge Processing Studies (KPS), 4(4), 89-103. https://doi.org/10.22034/kps.2024.476400.1199

Hadid, W., & Al‐Sayed, M. (2021). Management Accountants and Strategic Management Accounting: The Role of Organizational Culture and Information Systems. Management Accounting Research, 50, 100725. https://doi.org/10.1016/j.mar.2020.100725

Kreiser, P. M., Kuratko, D. F., Covin, J. G., Ireland, R. D., & Hornsby, J. S. (2021). Corporate Entrepreneurship Strategy: Extending Our Knowledge Boundaries through Configuration Theory. Small Business Economics, 56(2), 739-758. https://doi.org/10.1007/s11187-019-00198-x

Pedroso, E., & Gomes, C. F. (2024). Discerning Interrelationships among Management Accounting Systems, Organizational Variables, and Managerial Performance. SN Business & Economics, 4, 102. https://doi.org/10.1007/s43546-024-00702-w

Pourghanbari, F., Yazdifar, H., & Faghani, M. (2024). Identifying Factors Affecting the Acceptance of Information Systems from the Perspective of Accountants in Companies Listed on the Tehran Stock Exchange. Strategic Management Accounting Quarterly, 1(1), 83-106.

Pramono, A. J., Suwarno, A. F., & Friska, R. (2023). Exploring Technology Acceptance in Management Accounting Tools’ Adoption in Public Sector Accounting: A Sustainability Perspective for Organizations. Sustainability, 15(21), 15334. https://doi.org/10.3390/su152115334

Radfarnia, M., Gilani Nia-ye Someh Saraei, B., Samadi Lorgani, M., & Pourali, M. R. (2025). Presenting a Strategic Management Accounting Model to Improve Company Productivity: A Structural Interpretive Approach. Dynamic Management and Business Analysis, 4(4), 1-19.

Zulu, L. T., & Nzuza, Z. W. (2024). Adoption of Strategic Management Accounting by Small Enterprises in South Africa. Accounting and Financial Control, 5(1), 29-45. https://doi.org/10.21511/afc.05(1).2024.03