ارائه الگویی مبتنی بر عوامل زمینه‌ای حسابداری مدیریت استراتژیک در شرکت‌های بورسی

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Abbasi Esfanjani, H. (2022). The Impact of Product Innovation Capabilities, Market Intelligence, Pricing, and Marketing Communications on Competitive Advantage and International Performance of Small and Medium-Sized Businesses in Hormozgan Province. International Business Management, 5(4), 159-178.

Al-Sabaawi, M. Y. M., & Alyouzbaky, B. A. (2022). The Impact of Information Technology Infrastructure Flexibility and Behavioral Biases on Investment Decision Making. International Journal of Enterprise Information Systems, 18(1), 1-22. https://doi.org/10.4018/IJEIS.313050

AlMaryani, M. A. H., & Sadik, H. H. (2012). Strategic Management Accounting Techniques in Romanian Companies: Some Survey Evidence. Procedia Economics and Finance, 3, 387-396. https://doi.org/10.1016/S2212-5671(12)00169-4

Ameripour, F. (2022). The Role of Strategic Management Accounting in the Dimensions of Firms' Competitive Advantage. New Research Approaches in Management and Accounting, 6(87), 566-579.

Cui, X., Sun, K., & Zhang, T. (2025). Optimization of Human Capital in Management and Integration with Digital Finance: Strategies for Enhancing Corporate Competitiveness. Finance Research Letters, 83, 107712. https://doi.org/10.1016/j.frl.2025.107712

Fakhrabadi, A., Piri, H., Sotoudeh, R., & Haghparast, A. (2026). Identifying Factors Affecting the Use of Management Accounting Techniques in Iranian Commercial Banks. Accounting, Finance and Computational Intelligence, 3(4), 1-14.

Hosseinpour, M., & Laghviyan Zadeh, M. (2023). Enhancing the Financial Performance of Organizations through the Use of Strategic Management Accounting. Quarterly Journal of Progress and Excellence Research, 6(2).

Huyen, C. T. (2022). Factors Affecting the Application of Strategic Management Accounting in Enterprises. Turkish Journal of Computer and Mathematics Education, 13(2), 1111-1124.

Kalifa, A. M., Triyuwono, I., Irianto, G., & Prihatiningtias, Y. W. (2020). The Use and Benefit of Management Accounting Practices in Libyan Oil Companies. Asian Journal of Accounting Research, 5(1), 91-102. https://doi.org/10.1108/AJAR-08-2019-0066

Kuprina, N. (2017). Strategic Management Accounting as a Tool to Promote Competitiveness and Efficiency of the Activity of the Enterprise. Food Industry Economics, 9(3), 45-51. https://doi.org/10.15673/fie.v9i3.623

Park, B. I., Xiao, S., Shi, Y., & Khan, Z. (2025). Guest Editorial: Cultural Dynamics and the Evolution of Innovation Capability of Emerging Market Firms. Cross Cultural & Strategic Management, 32(1), 1-21. https://doi.org/10.1108/CCSM-02-2025-257

Pourali, M. R., Lak, J., & Mansouri Rad, H. (2020). Futures Studies in Accounting Research and Education. Accounting and Auditing Research, 12(45), 133-146.

Pourali, M. R., Mozaffari, R., Samadi Largani, M., & Fakhr Hosseini, S. F. a.-D. (2025). Presenting a Strategic Management Accounting Model Based on the Fulfillment of Social Responsibility Roles. Scientific Journal of Management Accounting, 17(60), 1-19.

Pourtaghi, H., Rostami Mazouei, N., Samadi Largani, M., & Pourali, M. R. (2023). Explaining the Role of Digital Business Models and Dynamic Environment in the Use of Management Accounting Systems with Emphasis on the Mediating Role of CEO Risk-Taking. Scientific Journal of Management Accounting, 16(57), 56-71.

Pramono, A. J., Amyar, S. A., & Lisdiono, P. (2023). The Effect of Strategic Management Accounting on Strategic Supply Chain through Internal and External Orientation. Uncertain Supply Chain Management, 11, 1075-1084. https://doi.org/10.5267/j.uscm.2023.4.014

Qiu, F., Hu, N., Hu, N., Liang, P., & Dow, K. (2022). Measuring Management Accounting Practices Using Textual Analysis.

Vu, T. K. A., Dam, B. H., & Van Ha, T. T. (2022). Factors Affecting the Application of Strategy Management Accounting in Vietnamese Logistics Enterprises. Journal of Distribution Science, 20(1), 27-39.