حسابداری مدیریت استراتژیک و بهبود استراتژیهای ایجاد ارزش
کلمات کلیدی:
حسابداری مدیریت, مدیریت استراتژیک, خلق ارزشچکیده
این پژوهش با هدف شناسایی و تبیین ابعاد کلیدی حسابداری مدیریت استراتژیک (SMA) و نقش آن در بهبود استراتژیهای ایجاد ارزش در سازمانها انجام شد. پژوهش حاضر از نوع کیفی و مبتنی بر مرور نظاممند ادبیات و تحلیل محتوای ۳۳ مقاله علمی معتبر در حوزه حسابداری مدیریت استراتژیک و ارزشآفرینی است. مقالات از پایگاههای داخلی و بینالمللی انتخاب و پس از غربالگری با معیارهای ورود، مورد بررسی قرار گرفتند. دادهها با روش کدگذاری سهمرحلهای (باز، محوری و انتخابی) و با استفاده از نرمافزار NVivo 14 تحلیل شدند. برای اطمینان از روایی، از راهبرد اشباع نظری و بازبینی همتایان استفاده شد. چهار تم اصلی شناسایی شد: «یکپارچهسازی استراتژی و حسابداری مدیریت» شامل همسویی اهداف مالی و غیرمالی و تحلیل رقابتی؛ «تحول دیجیتال و فناوریهای نوین در SMA» شامل دادهکاوی پیشبینانه و هوش مصنوعی؛ «سنجش و ارتقای عملکرد ارزشآفرین» با تأکید بر شاخصهای مالی و غیرمالی، مدیریت هزینه و سرمایه فکری؛ و «مسئولیت اجتماعی و پایداری» شامل گزارشگری ارزش پایدار، ESG و حاکمیت شرکتی. این ابعاد نشان میدهند SMA فراتر از گزارشگری سنتی عمل کرده و میتواند بهعنوان سامانه هوشمند برای خلق ارزش پایدار مورد استفاده قرار گیرد. حسابداری مدیریت استراتژیک با ترکیب دادههای مالی و غیرمالی، استفاده از فناوریهای دیجیتال و تمرکز بر پایداری و ذینفعان، ابزاری راهبردی برای هدایت تصمیمگیری و تقویت مزیت رقابتی سازمانها محسوب میشود. بهکارگیری مدلهای بومی و دیجیتالی کردن فرآیندها میتواند اثربخشی SMA را در ایجاد ارزش پایدار ارتقا دهد.
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حق نشر 2025 Mir Saeed Mousavi, Mohammad Reza Pourali, Seyed Fakhreddin Fakhrehosseini, Mehrdad Goleyjani (Author)

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