Developing a Strategic Management Accounting Model Based on Corporate Social Responsibility Reporting in Iran
Keywords:
Strategic Management Accounting, Corporate Social Responsibility, Structural Equation Modeling, Organizational Transparency, SustainabilityAbstract
This study aims to develop and validate a Strategic Management Accounting (SMA) model based on Corporate Social Responsibility (CSR) reporting to enhance organizational transparency, accountability, and strategic decision-making in Iranian firms. This research is developmental–applied in purpose and quantitative–descriptive in design. The statistical population consisted of 278 managers, deputies, and experts in accounting and strategic management from Iranian organizations, selected through cluster random sampling. Data were collected using a researcher-designed questionnaire derived from theoretical frameworks and empirical studies. Content validity (CVR and CVI) and confirmatory factor analysis ensured instrument validity, while reliability was tested using Cronbach’s alpha and composite reliability. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS software. The results indicated that all variables—“Information System Changes,” “Management Accounting–CSR Relationship,” “Economic Motivation,” “Development Strategies,” “CSR Measurement Indicators,” “Stakeholder Role,” and “Economic, Legal, Cultural, and Technological Challenges”—had significant effects on the model (t > 1.96). The overall model fit index (GOF = 0.56) confirmed strong model adequacy, and R² values showed substantial explanatory power for endogenous constructs. Among the constructs, “Information System Changes” and “Management Accounting–CSR Relationship” exhibited the strongest influence on the integrated SMA–CSR model. Findings confirm that integrating CSR reporting into Strategic Management Accounting enhances transparency, informed decision-making, and corporate sustainability. The proposed model provides a localized framework for policymakers and managers to align economic, social, and technological indicators with CSR principles within Iran’s strategic accounting systems.
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Copyright (c) 2025 Erfan Davari, Saeed Anvar Khatibi, Rasoul Abdi, Mahdi Zeinali (Author)
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