شناسایی عوامل بکارگیری تکنیک‌های حسابداری مدیریت در بانک‌های تجاری ایران

Abbasi, A. (2024). Explaining and ranking cost of quality components and indicators in manufacturing companies. Strategic Management Accounting Quarterly, 1(1), 65-82. https://doi.org/10.22034/smajournal.2025.514935.1006

Andreassen, R. I. (2020). Digital technology and changing roles: a management accountant's dream or nightmare? Journal of Management Control, 31, 209-238. https://doi.org/10.1007/s00187-020-00303-2

Bhimani, A. (2020). Digital data and management accounting: why we need to rethink research methods. Journal of Management Control, 31(1-2), 9-23. https://doi.org/10.1007/s00187-020-00295-z

Bhimani, A., & Bromwich, M. (2009). Management accounting in a digital and global economy: the interface of strategy, technology, and cost information. In C. S. Chapman, D. J. Cooper, & P. Miller (Eds.), Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood. Oxford University Press. https://doi.org/10.1093/acprof:oso/9780199546350.003.0005

Du, H., & Cong, Y. (2010). Cloud computing, accounting, auditing, and beyond. The CPA Journal, 80(10), 66-70.

Gupta, P., Seetharaman, A., & Rudolph Raj, J. (2013). The usage and adoption of cloud computing by small and medium business. International Journal of Information Management, 33, 861-874. https://doi.org/10.1016/j.ijinfomgt.2013.07.001

Gyamera, E., Abayaawien Atuilik, W., Eklemet, I., Henry Matey, A., Tetteh, L. A., & Apreku-Djan, P. (2023). An analysis of the effects of management accounting services on the financial performance of SME: The moderating role of information technology. Cogent Business & Management, 10(1). https://doi.org/10.1080/23311975.2023.2183559

Hejazi, R., & Lotfi Aghil, Z. (2022). Providing a model for implementing and applying modern management accounting methods in Iranian manufacturing companies. Empirical Accounting Research, 12(3), 27-46.

Janaki, M. J. C. (2021). A study on the scope of artificial intelligence in accounting. UGC Care Group I Journal.

Li, S., Xu, L. D., & Zhao, S. (2015). The internet of things: a survey. Information Systems Frontiers, 17(2), 243-259. https://doi.org/10.1007/s10796-014-9492-7

Majlesi, A., Khani, Z., Avozadeh, F., & Pirzad, A. (2020). The impact of smart leadership and organizational structure on management accounting tendencies with emphasis on the mediating role of information technology. Management accounting, 13(46), 155-171.

Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review. https://doi.org/10.1016/j.bar.2019.04.002

Mukwarami, S., & van der Poll, H. M. (2024). Critical environmental management accounting practices influencing service delivery of growing cities in a developing economy: a review and conceptual framework. Environmental Systems and Decisions, 44(4), 710-739. https://doi.org/10.1007/s10669-023-09960-9

Naeimi, S., Yazdifer, H., & Shafiee, H. (2023). Identifying components of management accounting innovation acceptance during economic crises using exploratory factor analysis. Managerial Accounting and Auditing Knowledge, 12(47), 145-160.

Nazari Pour, M., & Heydari, A. M. (2024). Investigating the factors influencing the use of strategic management accounting techniques with emphasis on contingency and control variables. Accounting and Auditing Reviews, 31(4), 733-762.

Ozcelik, G., & Ferman, M. (2006). Competency approach to human resource management: Outcomes and contributions in a Turkish cultural context. Human Resource Development Review, 5(1), 72-79. https://doi.org/10.1177/1534484305284602

Pirayesh Shirazi, P. (2024). Developing integrated frameworks for analyzing the operational efficiency of economic enterprises active in Iran's capital market with emphasis on indigenous cultural and economic components. Strategic Management Accounting Quarterly, 1(1), 18-39. https://doi.org/10.22034/smajournal.2025.217545

Piri, H., & Sotoudeh, T. (2024). Designing an advanced product life cycle approach in manufacturing companies. Strategic Management Accounting Quarterly, 1(1), 1-17. https://doi.org/10.22034/smajournal.2025.513375.1002

Sarhadi, E. (2025). Investigating the impact of the theory of constraints on reducing normal and abnormal waste in tire manufacturing companies. Strategic Management Accounting Quarterly, 2(1). https://doi.org/10.22034/smajournal.2025.517671.1013

Sotoudeh, R., & Abbasian, R. (2023). Explaining a strategic management accounting model to reduce costs in national manufacturing companies. Modern Research in Performance Evaluation, 2(4), 253-262. https://doi.org/10.22105/mrpe.2024.450062.1093

Sotoudeh, R., Esmaeili, M., Piri, H., & Haghpourast, A. (2024). Explanation and ranking of quality components in the Ports and Maritime Organization of Iran. Marine Management Sciences Studies, 5(1), 47-74. https://doi.org/10.22034/mmr.2024.316717.1138

Sotoudeh, R., Haghpourast, A., & Hirad, A. (2024). Management accounting model and resistance economy for sustainable development in manufacturing companies. Strategic Management Accounting Quarterly, 1(1), 40-64. https://doi.org/10.22034/smajournal.2025.511901.1003

Sulaiman, S., Ramli, A., & Mitchell, F. (2008). What factors drive change in management accounting in Malaysian organizations? Malaysian Accounting Review, 7, 61-76.

Talha, M., Raja, J. B., & Seetharaman, A. (2016). A new look at management accounting. Journal of Applied Business Research, 26, 83-96. https://doi.org/10.19030/jabr.v26i4.309