Abdelhalim, A.M. (2024), How management accounting practices integrate with big data analytics and its impact on corporate sustainability, Journal of Financial Reporting and Accounting, 22(2), 416-432. https://doi.org/10.1108/JFRA-01-2023-0053

Abdel-Kader, M. & Luther, R. (2008), The impact of firm characteristics on management accounting practices: a UK-based empirical analysis, British Accounting Review, 40(1), 2-27. https://doi.org/10.1016/j.bar.2007.11.003

Jafari, Be, Kheirallahi, F. Chavoshi, M. & Feiz Javadian, SH. (2023). Presenting a Conceptual Model of Strategic Environmental Performance with Emphasis on Strategic Management Accounting (Case Study: Polluting Companies of the Stock Exchange). Journal of Management Accounting. 16 (58), 93-109. (In Persian)

Ah Lay, T. & Jusoh, R. (2014), Business strategy, intensity of competition, strategic role of accountants, strategic management accounting and firm performance, in 9th Conference on New Directions in Management Accounting, 15-17 Dec 2014, Brussels, Belgium http://eprints.um.edu.my/id/eprint/13406

Al-Matari, E. M., Al-Swidi, A. K., & Fadzil, F. H. B. (2020). The mediating role of strategic management accounting (SMA) practices on the relationship between intellectual capital (IC) and organizational performance. Journal of Intellectual Capital, 21(4), 645-665. https://doi.org/10.1080/23311975.2023.2207879%0A

Alsharari, N.M. (2024), The interplay of strategic management accounting, business strategy and organizational change: as influenced by a configurational theory, Journal of Accounting & Organizational Change, 20(1), 153-176. https://doi.org/10.1108/JAOC-09-2021-0130

Bhimjee, F., & Colwyn, J. (2017). The impact of strategic management accounting on organizational performance. Journal of Applied Management Accounting Research, 15(1), 2-21. https://doi.org/10.26668/businessreview/2023.v8i8.3269

Bromwich, M. (1990), The case for strategic management accounting: the role of accounting information for strategy in competitive markets, Accounting, Organizations and Society, 15(1-2), 27-46. https://doi.org/10.1016/0361-3682(90)90011-I

Cadez, S. & Guilding, C. (2008), An exploratory investigation of an integrated contingency model of strategic management accounting, Accounting, Organizations and Society,33(7-8), 836-863. https://doi.org/10.1016/j.aos.2008.01.003

Cescon, F., Costantini, A. & Grassetti, L. (2019), Strategic choices and strategic management accounting in large manufacturing firms, Journal of Management and Governance, 23(3), 605-636. https://doi.org/10.1007/s10997-018-9431-y

Cheema, A., & Memon, Z. (2016). Factors influencing competitive intensity in the business environment. Journal of Business Research, 6(2), 24-36. https://doi.org/10.1051/shsconf/20208301071

Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168. https://doi.org/10.1016/S0361-3682(01)00027-7

Chenhall, R.H. & Morris, D. (1986), The impact of structure, environment and interdependencies on the perceived usefulness of management accounting systems, Accounting Review, 61, 16-35.

Cravens, K.S. & Guilding, C. (2001), An empirical study of the application of strategic management accounting techniques, Advances in Management Accounting, 10, 95-124.

Dello Sbarba, A. (2024), Strategic configurations and strategic management accounting: a longitudinal case study in the credit mediation industry, Journal of Accounting & Organizational Change, 20(6), 277-305. https://doi.org/10.1108/JAOC-04-2024-0118

Ebrahimi Kahrizsangi, Kh, & bekhradinasab, V. (2019). The role of corporate governance in strategic management accounting. Management Accounting, 12(41), 69-89. (In Persian).

Gordon, L.A. & Narayanan, V.K. (1984), Management accounting systems, perceived environmental uncertainty and organization structure: an empirical investigation. Accounting. Organizations and Society, 1, 33-47.

Guilding, C. & McManus, L. (2002), The incidence, perceived merit and antecedents of customer accounting: an exploratory note, Accounting, Organizations and Society, 27 (1), 45-59.  https://doi.org/10.1016/S0361-3682(01)00030-7

Guilding, C., Cravens, K.S. & Tayles, M. (2000), An international comparison of strategic management accounting practices, Management Accounting Research, 11(1), 113-135.  https://doi.org/10.1006/mare.1999.0120

Gul, F. & Chia, Y. (1994), The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: a test of a three-way interaction, Accounting, Organizations and Society, 19 (4/5), 413-426.

Hadid, W. & Al-Sayed, M. (2021), Management accountants and strategic management accounting: the role of organizational culture and information systems”, Management Accounting Research, 50, 100725. https://doi.org/10.1016/j.mar.2020.100725

Hopper, T., Tsamenyi, M., Uddin, S. & Wickramasinghe, D. (2009), Management accounting in less developed countries: what is known and needs knowing, Accounting, Auditing and Accountability Journal, 22(3), 469-514. https://doi.org/10.1108/09513570910945697

Hoque, Z. (2003), Strategic Management Accounting: Concepts, Processes and Issues, 2nd ed., Spiro Press, London.

Khandwalla, P. (1977), Design of Organizations, Harcourt Brace Jovanovich, New York.

Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22(2), 207-232. https://doi.org/10.1016/S0361-3682(95)00040-2

Lari Dasht Bayaz, Mahmoud; Yassini, Ehsan; & Safaei Mehr, Masoud. (2014). Strategic Management Accounting. International Conference on Management in the 21st Century. (In Persian).

Mia, L. & Clarke, B. (1999), Market competition, management accounting systems and business unit performance, Management Accounting Research, 10(2), 137-158. https://doi.org/10.1006/mare.1998.0097

Mirbagheri Roodbari, Seyedeh Ameneh; & Kordestani, Gholamreza. (2021). The Status of Strategic Management Accounting in Iran: A Technical-Managerial Approach. Journal of Accounting Knowledge and Management Auditing. 10 (40), 71-87. (In Persian)

Mozaffari, Reza; Poorali, Mohammad Reza; Samadi Lorgani, Mahmoud; & Fakhreddin Fakhrehosseini. (2024). Presenting a Strategic Management Accounting Model Based on the Fulfillment of Social Responsibilities. Journal of Management Accounting. 17 (60), 1-19. (In Persian)

Nakhaei, Karim. (2020). The Impact of Management Accounting Innovations on Organizational Culture. New Research Approaches in Management and Accounting Quarterly, 4(45), 110-120. (In Persian)

Nguyen, T.H., Nguyen, D.T., Nguyen, T.A. & Nguyen, C.D. (2023), Impacts of contingency factors on the application of strategic management accounting in Vietnamese manufacturing enterprises, Cogent Business and Management, 10 (2), 2218173. https://doi.org/10.1080/23311975.2023.2218173

Nizar Mohammad Alsharari, (2023). The interplay of strategic management accounting, business strategy and organizational change: as influenced by a configurational theory, Journal of Accounting & Organizational Change, 20(1), 153-176. https://doi.org/10.1108/JAOC-09-2021-0130

Nouri, Shahram; Khodabakhshi Parijan, Khadijeh; & Zarei, Samira. (2022). The Role of Management Accountants on the Implementation Methods of Strategic Management Accounting: The Role of Organizational Culture and Information Systems. Capital Market Analysis Quarterly. 2 (1), 161-193. (In Persian)

Nuhu, N., Baird, K. & Su, S.X. (2024), The impact of strategic management accounting (SMA) facets on organisational performance: the mediating role of the use of SMA practices, Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-05-2024-2481

Otley, D. (2016), The contingency theory of management accounting and control: 1980-2014”, Management Accounting Research, 31, 45-62. https://doi.org/10.1016/j.mar.2016.02.001

Oyewo, B. (2021), Do innovation attributes really drive the diffusion of management accounting innovations? Examination of factors determining usage intensity of strategic management accounting, Journal of Applied Accounting Research, 22(3), 507-538.  https://doi.org/10.1108/JAAR-07-2020-0142

Oyewo, B. (2022), Contextual factors moderating the impact of strategic management accounting on competitive advantage, Journal of Applied Accounting Research, 23 (5), 921-949. https://doi.org/10.1108/JAAR-04-2021-0108

Pavlatos, O. (2015), An empirical investigation of strategic management accounting in hotels”, International Journal of Contemporary Hospitality Management, 27(5), 756-767. https://doi.org/10.1108/IJCHM-12-2013-0582

Porter, M. E. (1980). Competitive Strategy: Techniques for Analyzing Industries and Competitors. Free Press.

Rashid, M.M. (2020), Presence of professional accountant in the top management team and financial reporting quality: evidence from Bangladesh”, Journal of Accounting and Organizational Change, 16 (2), pp. 237-257. https://doi.org/10.1108/JAOC-12-2018-0135

Rifkhan, A. (2024). Strategic Management Accounting: A Comprehensive Literature Review. Cineforum .65(1):201-221

Roslender, R., Hart, S. & Nielsen, C. (2024), Strategic management accounting revisited: building on insights from the business model field, Journal of Accounting & Organizational Change,20 (1), 1-20. https://doi.org/10.1108/JAOC-01-2022-0008

Sabz Alipour, F. Sayyadi Somar, A. & Shahmohammadi, Sh. (2024). The effect of company size on the strategic role of management accounting techniques in the sustainability of companies’ performance in the pre-stagflation and stagflation periods. Accounting and Auditing Studies. 51, 177-194. (In Persian)

Sajadi, H., asnaashari, H. & Shakeri, A. (2023). Result-oriented culture and strategic management accounting techniques. Journal of Accounting Advances, 15(1), 175-208. https://doi.org/10.22099/jaa.2023.46539.2319 (In Persian).

Sajjadi, S, & Safarzadeh Bandari, M H. (2021). Application and Effectiveness of Management Accounting Tools in Iranian Public Universities. Accounting and Auditing Research, Iranian Accounting Association, 13 (51), 5-22. (In Persian).

Sajjadi, S; Asna Ashari, H; & Shakeri, A. (2023). The Impact of Innovation-Oriented Culture on the Application of Strategic Management Accounting Techniques. Accounting and Auditing Review. 30 (1), 1-27. (In Persian)

Shahzadi, S., Khan, R., Toor, M. & Haq, A.u. (2018), Impact of external and internal factors on management accounting practices: a study of Pakistan", Asian Journal of Accounting Research, 3(2), 211-223. https://doi.org/10.1108/AJAR-08-2018-0023

Simmonds, K. (1981), Strategic management accounting, Management Accounting. 59, pp. 9-26.

Su, S., Baird, K. & Nuhu, N.A. (2023), The association between the use of strategic management accounting practices and competitive advantage: the moderating role of organisational culture, Akroyd, C. (Ed.) Advances in Management Accounting (Advances in Management Accounting, 35, Emerald Publishing Limited, Leeds,129-157. https://doi.org/10.1108/S1474-787120230000035006

Talari, Mohammad; & Khoshroo, Mina. (2021). Presenting a model of strategic, contingency, and rapid responses to crisis using a meta-synthesis approach. Journal of Business Management Perspective. 20 (48). 114-141. (In Persian)

Tomkins, C. & Carr, C. (1996), Reflections on the papers in this issue and a commentary on the state of strategic management accounting, Management Accounting Research, 7(2), 271-280.

Turner, M.J., Way, S.A., Hodari, D. & Witteman, W. (2017), Hotel property performance: the role of strategic management accounting, International Journal of Hospitality Management, 63, 33-43.

Williams, J.J. & Seaman, A.E. (2001), Predicting change in management accounting systems: national culture and industry effects, Accounting. Organsation. Society, 26 (4), 443-460