بررسی عوامل مؤثر بر افزایش کارایی و اثربخشی سیستم‌های حسابداری مدیریت

Akuma, J. K., Idun, A. A. A., Tackie, G., Kwaning, E. A., & Asiama, K. A. (2024). Management Accounting Practices and Financial Performance of Manufacturing Firms: Moderating Role of Information Technology Integration. American Journal of Industrial and Business Management, 14(5), 800-824. https://doi.org/10.4236/ajibm.2024.145041

Asadi Loya, N., Maleki Choobari, M., & Khordiar, S. (2025). The impact of modern management accounting techniques on earnings management tendencies during financial crises. Investment Knowledge, 16(63), 143-166. https://doi.org/10.22034/jik.2025.78589.4776

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

Belhaj, H., & Al Meriouh, Y. (2025). The risk management of information systems in accounting firms: exploratory study of the perceptions of accountants in Morocco. African Journal of Economic and Management Studies. https://doi.org/10.1108/AJEMS-11-2024-0650

Biswas, M. R., Akterujjaman, S. M., & Yasmin, A. (2014). Management Accounting Practices in the Manufacturing Business Firms in Bangladesh. BUFT Journal.

Boonpenge, S. (2023). Application of Management Accounting and Business Performance: A Literature Review. Valley International Journal Digital Library, 5540-5545. https://doi.org/10.18535/ijsrm/v11i12.em03

Ebinaso, U. K., & Ukwunna, C. F. (2022). The Usefulness of Modern Management Accounting Techniques on Management's Decision Making: Case of the Nigerian Manufacturing Industry.

Egbunike, A. P., Egolum, P. U., & Agwaramgbo, J. C. (2015). Management Accounting Practices in a Changing Advanced Manufacturing Technology Environment. International Journal of Managerial Studies and Research, 3(2), 35-41.

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.

Ghasemi, M., Ghasemi, M., & Mohseni, A. (2025). Formulating an Ethical Accounting Model in Relation to Earnings Management and Tone Management: A Mixed-Methods Study. Business, Marketing, and Finance Open, 2(3), 155-168. https://doi.org/10.61838/bmfopen.2.3.14

Hajiha, Z., & Fattahi Bafghi, S. (2025). Culture of applying auditing standards in corporate document management by auditors: An ethnographic approach. Studies of Ethics and Behavior in Accounting and Auditing, 5(1), 77-94. https://doi.org/10.71907/sebaa.2025.1091

Hasan, E. F., Alzuod, M. A., Al Jasimee, K. H., Alshdaifat, S. M., Hijazin, A. F., & Khrais, L. T. (2025). The role of organizational culture in digital transformation and modern accounting practices among Jordanian SMEs. Journal of Risk and Financial Management, 18(3), 147. https://doi.org/10.3390/jrfm18030147

Horvey, S. S., & Odei-Mensah, J. (2025). Enterprise risk management, corporate governance and insurers risk-taking behaviour in South Africa: evidence from a linear and threshold analysis. Journal of Accounting in Emerging Economies, 15(1), 53-83. https://doi.org/10.1108/JAEE-08-2023-0242

Imandaar, M. (2025). Examining the Relationship between the Components of Knowledge Management and Employee Productivity in Firefighting (A Case Study: Fire and Safety Services of Khoy Municipality). New Research in Management and Accounting, 13, 113-126. https://www.noormags.ir/view/en/articlepage/2282700/

Inun Jariya, A. M., & Haleem, A. (2021). Management Accounting Practices' Adoption Among Listed Manufacturing Companies in Sri Lanka.

Irimia-Dieguez, A. I., Medina-Lopez, C., & Alfalla-Luque, R. (2015). Financial Management of Large Projects: A Research Gap. Procedia Economics and Finance, 23, 652-657. https://doi.org/10.1016/S2212-5671(15)00495-5

Khalilpour, M., Ramezani, J., Ebrahimian, J., Fallah, A., & Kordani, H. (2025). Developing Strategic Management Accounting by Applying Accounting Information Systems in Facing Environmental Drivers. Journal of Accounting and Management Auditing Knowledge, 14(55), 193-207.

Kholdarov, M., & Khatamova, Z. (2025). Digital Transformation Of Accounting And Financial Management. Международный журнал научных исследователей, 10(1), 588-592.

L, D. R. (2025). Synergizing Human Resource Management, Accounting, and Artificial Intelligence: A Path to Future Success. International Journal for Research in Applied Science and Engineering Technology, 13(2), 1552-1556. https://doi.org/10.22214/ijraset.2025.66281

Lestari, R., & Muthmainnah, D. R. (2025). The Impact of Earnings Management on Perceived Quality of Earnings: The moderating Role of ESG. Asian Journal of Accounting Research, 10(3), 258-276. https://doi.org/10.1108/ajar-06-2024-0255

Marcus, L., Zhang, Y., & Patel, R. (2025). The impact of intelligent systems, big data, and IoT on management accounting. Journal of Emerging Technologies in Accounting, 22(1), 15-32.

Marzouki, A., & Ben Amar, A. (2025). Managerial overconfidence, corporate corruption risk and the moderating role of accounting secrecy: international evidence. International Journal of Accounting & Information Management. https://doi.org/10.1108/IJAIM-09-2024-0349

Odorkor, B., Kaggwa, S., Uwaoma, P. U., Olanipekun, H. A., & Farayola, O. A. (2025). A review of U.S. management accounting evolution: Investigating shifts in tools and methodologies in light of national business dynamics. World Journal of Advanced Research and Reviews, 25(1). https://doi.org/10.30574/wjarr.2024.21.1.2722

Ogundipe, L. O., Adegbayibi, A. T., & Olaleye, V. O. (2023). Management Accounting Practices and Market Value of Selected Manufacturing Firms in Lagos, Nigeria. In ICABR Conference (pp. 661-679). Springer Nature Switzerland. https://doi.org/10.1007/978-3-031-46177-4_35

Pasaribu, H., Ghozali, Z., Susilawati, M., & Masnoni, M. (2025). Transformation of Strategic Management Accounting to Support Innovation and Competitive Advantage in the Digitalization Era. Jurnal Nawala, 2(1), 213-225. https://doi.org/10.62872/y9x0ck85

Phu, G. N., Thi, T. H., & Bich, H. T. N. (2025). The impact of cloud computing technology on cloud accounting adoption and financial management of businesses, humanities and social sciences communications. 851(2), 119-153. https://doi.org/10.1057/s41599-025-05190-3

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.

Sotudeh, R., Haghparast, A., & Hirad, A. (2025). Management Accounting and Resilience Economics Model for Sustainable Development of Manufacturing Companies. Strategic Management Accounting, 1(1), 40-64. https://doi.org/10.22034/smajournal.2025.511901.1003

Suondoh, M. S. (2025). Managerial Accounting in Private Dental Organization in Malaysia. Malaysian Journal of Business Economics and Management, 64-71. https://doi.org/10.56532/mjbem.v4i1.77

Yazdani Far, N., Moradi, M. A., & Faghani, M. (2025). Investigating the Impact of Investor Accounting Cognition on Debt Maturity and Asset Growth Opportunities of Companies Listed on the Tehran Stock Exchange. Journal of Accounting and Management Auditing Knowledge, 14(54), 287-312.

Yousef, H., & Sponem, S. (2025). The Adoption of Management Accounting Innovations in Emerging Economies: Exploring Market, Institutional and Organizational Factors. Journal of Accounting and Organizational Change, 1-15. https://doi.org/10.1108/JAOC-07-2024-0221