ارتقای سطح اثربخشی معیارهای رقابتی شرکت‌ها براساس تکنیک‌های‌ حسابداری ‌مدیریت‌ استراتژیک از طریق تحلیل‌های درخت‌تصمیم و تئوری راف توسعه‌یافته

ابراهیمی کهریزسنگی، خدیجه؛ بخردی‌نسب، وحید. (1398). نقش راهبری شرکتی در حسابداری مدیریت استراتژیک. حسابداری مدیریت، 12 (41) : 69-89.

امیربیکی لنگرودی، حبیب.، کردستانی، غلامرضا.، رضایی، فرزین. (1399). الگوی یکپارچه حسابداری مدیریت توسعه پایدار. حسابداری مدیریت، 13 (44) : 1-21.

حاجیها، زهره؛ حقیقی، حسین. (1395). بررسی رابطه‌ کاربرد ابزارهای حسابداری ‌مدیریت بر صلاحیت حرف‌های حسابرسی داخلی در شرکت‌های تولیدی بورس اوراق بهادار تهران. دانش حسابداری و حسابرسی مدیریت، 5 (19) : 47-60.

رستمی‌مازویی، نعمت؛ رهنمای رودپشتی، فریدون؛ رییس‌زاده، سیدمحمدرضا؛ پورزمانی، زهرا. (1398). واکاوی و تبیین اثرات کنشگران فنی و انسانی بر کارکردهای سیستم اطلاعاتی حسابداری مدیریت با استفاده از نظریه شبکه کنشگران. حسابداری مدیریت، 12 (41) : 91-110.

رضایی دولت آبادی، حسین؛ مهرآذین، سمیرا. (۱۳۹۲). تحلیل نقش حسابداری ‌مدیریت در ایجاد مزیت‌رقابتی برای سازمان ها، در محیط‌های متغیر و پویا. پژوهش حسابداری، ۸ (۱) : ۸۹-۹۱.

ساعدی، رحمان؛ دستگیر، محسن. (1396). تأثیر ضعف کنترل‌های داخلی و شکاف سهامداران کنترلی بر کارایی سرمایه‌گذاری شرکت‌های پذیرفته‌‌شده‌ در بورس اوراق بهادار تهران. پژوهش‌های حسابداری مالی، 9 (4) : 17-38.

سدیدی، مهدی؛ محمدی سانیانی، احمد. (۱۳۹۳). بررسی ارتباط حساسیت سرمایه‌گذاری جریان نقدی با سطح مخارج سرمایه‌گذاری. فصلنامه مطالعات تجربی حسابداری مالی، سال یازدهم، ۴۱ (۱) : ۱۰۵-۱۲۹.

مرادی، محمد؛ سپهوندی، سعیده. (1394). تأثیر استراتژی‌های رقابتی بر پایداری عملکرد مالی و ریسک. پژوهش‌های حسابداری مالی، 7 (3) : 90-75.

وطن‌پرست، محمدرضا؛ تصدی‌کاری، محمدجواد؛ احمدزاده‌لایق، نرگس. (1397). مروری بر تاریخچه و تکنیک‌های‌ حسابداری‌مدیریت. چشم انداز حسابداری و مدیریت، 1 (2) : 39-53.

ولیان، حسن؛ عبدلی، محمدرضا؛ کریمی، شبنم. (1397). طراحی الگوی کارکردهای نوآورانه زیست محیطی برای توسعه عملکردهای کسب‌و‌کار با رویکرد فازی (مطالعه موردی: شرکت‌های دارویی بورس اوراق بهادار تهران). حسابداری‌مدیریت، 11 (37) : 59-75.

Affes, H. , Ayadi, F. (2014). Contextual factors impact on the use of new management accounting practices: An empirical analysis in the Tunisian context. Journal of Research in International Business and Management, 4 (12) : 45-55.

Agnihotri, R. S. (2009). Salesperson Competitive Intelligence Use: A Social Identity Perspective (Doctoral dissertation). Retrieved from ProQuest Dissertations and Theses database.

Aksoylu S. , Aykan. E. (2013). Effects of Strategic Management Accounting Techniques on Perceived Performance of Businesses. Journal of US-China Public Administration, 10 (10) : 1004-1017.

Aksoylu, S. , Aykan, E. (2013). Effects of Strategic Management Accounting Techniques on Perceived Performance of Businesses. Journal of US-China Public Administration, Vol. 10, No. 10, 1004-1017

Alzeban, A. , Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23 (2) :74-86

Amirbeyki Langroudi, H. , Kordestani, G. , Rezaei, F. (2020). An integrated model of sustainable development management accounting. Management Accounting, 13 (44) : 1-21. (In Persian)

Bayon, M. and Aguilera, P. (2020). Managerial perceptions of the strategic relevance of resources and capabilities and its configuration for firm competitiveness: an exploratory study, Competitiveness Review, Vol. ahead-of-print No. ahead-of-print. https://doi. org/10. 1108/CR-01-2020-0023

Berg, T. (2015). A compass for teaching enterprise governance. Accounting Education. 24 (6) , 559–563. http://dx. doi. org/10. 1080/09639284. 2015. 1108776.

Bodnaruk, A. , O'brien, W. , Simonov, A. (2016). Captive finance and firm's competitiveness. Journal of Corporate Finance, 37 (3) : 210-228

Bostjan, A. , Cadez, S. (2009). Management Accountant’s Participation in Strategic Management Processes: a Cross-industry Comparison. Journal for East European Management Studies, Vol. 14, No. 3, pp. 310 - 322

Brownlie, D. (1999). Benchmarking your marketing process, Long Range Planning. 31 (3) : 88-95.

Cadez, S. , Guilding, C. (2008). An exploratory investigation of an integrate contingency model of strategic management accounting, Accounting. Organizations and Society, 33 (7/8) : 836-63.

Chalmers, K. , Hay, D. , Khlif, H. (2018). Internal control in accounting research: A review. Journal of Accounting Literature, https://doi. org/10. 1016/j. acclit. 2018. 03. 002

Chan, T. , Gountas, S. , Zhang, L. , Handley, B. (2016). Western firms' successful and unsuccessful business models in China. Journal of Business Research, 69 (10) : 4150-4160.

Chen, Sh, S. , Wang, Y. (2012). Financial constraints and share repurchases. Journal of Financial Economics, 105 (2) : 311-331

Cheng, M. , Dhaliwal, D. , and Y. Zhang. (2013). Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?. Journal of Accounting and Economics, 31 (2) :1–18.

Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organizations and Society, 30 (11) : 395-422

Christofi, A. , Christofi, P. and Sisaye, S. (2012). Corporate sustainability: historical development and reporting practices. Management Research Review, Vol. 35 No. 2, pp. 157–172.

Cinquini, L. , Tenucci, A. (2010). Strategic management accounting and business strategy: a loose coupling?. Journal of Accounting & Organizational, 6 (2) : 228–25.

Collins, S, O. , Ajibolade, S, O. (2017). Strategic management accounting and decision making: A survey of the Nigerian Banks. Future Business Journal, 3 (2) : 119-137

Davies, I, A. , Ryals, L, J. (2017). The effectiveness of Key Account Management practices. Industrial Marketing Management, 43 (7) :1182-1194.

Ding, X. , Ni, Y. , Zhong, L. (2016). Free float and market liquidity around the world. Journal of Empirical Finance, 38 (11) : 236-257

Dutta, I. , Duta, Sh. , Raahemi, B. (2017). Detecting financial restatements using data mining techniques. Expert Systems with Applications, 90 (3) : 374-393.

Ebrahimi Kahrizsangi, K. , Bekhradi Nasab, V. (2019). The Role of Corporate Governance in Strategic Management Accounting. Management Accounting, 12 (41) , 69-89. (In Persian).

El Ghoul, S. , Guedhami, O. , Kwok, C. and Mishra, D. (2011). Does Corporate Social Responsibility Affect the Cost of Capital?. Journal of Banking and Finance, Vol. 35 No. 9, pp. 2388-2406.

Filatotchev, I. , Jackson, G. , Nakajima, C. (2013). Corporate governance and national institutions: a review and emerging research agenda. Asia Pacific Journal of Management, 30 (4) : 965-986

Gallego-Alvarez, I. , Garcia-Sanchez, I. M. and Rodriguez-Dominguez, L. (2008). Voluntary and compulsory information disclosed online. The effect of industry concentration and other explanatory factors. Online Information Review, 32 (5) : 595-622.

Gallego-Álvarez, I. , Quina-Custodio, I, A. (2016). Disclosure of corporate social responsibility information and explanatory factors. Online Information Review, Vol. 40 Issue: 2, pp. 218-238, https://doi. org/10. 1108/OIR-04-2015-0116.

Goldtein, I. , Yang, L. (2019). Good disclosure, bad disclosure. Journal of Financial Economics, 131 (1) : 118-138.

Guesalaga, R. , Gabrielsson, M. , Rogers, B. , Ryals, L. , Cuevas, J, M. (2018). Which resources and capabilities underpin strategic key account management?. Industrial Marketing Management, 75 (2) :160-172.

Hajiha, Z. , haghighi, H. (2016). Review of the relationship between application of management accounting tools on with internal audit professional competence in the company production listed in Tehran Stock Exchange. Journal of Management Accounting and Auditing Knowledge, 5 (19) , 47-60. (In Persian)

Hasasyeganeh, Y. , Nadighomi, V. (2006). The Role of Transparency in the Effectiveness of Corporate Governance. Auditor's Journal, vol. 21, No. 179. (In Persian)

Heflin, F. , Shaw, K, W. , Wild, J, J. (2011). Credit ratings and disclosure channels. Research in Accounting Regulation, 23 (1) : 20-33.

Hong, P, K. , Lee, S. , Mynatt, P. , Ramakrishnan, R. (2018). The value relevance of timely information: The case of comparable store sales growth. Advances in Accounting, https://doi. org/10. 1016/j. adiac. 2018. 11. 002

Hoque, Z. (2001). Strategic Management Accounting: Concepts, Processes and Issues, Spiro Press, London.

Jin, M. , Zhao, Sh. , Kumbhakar, S, C. (2018). Financial constraints and firm productivity: Evidence from Chinese manufacturing. European Journal of Operational Research, https://doi. org/10. 1016/j. ejor. 2018. 12. 010

Juras, A. (2014). Strategic management accounting – what is the current state of the concept?. Economy Transdisciplinary Cognition, 17 (2) : 76-83.

Kee, R. , Matherly, M. (2013). Target Costing in the Presence of Product and Production Interdependencies. Advances in Management Accounting, 22 (14) : 135-158.

Koonce, L. , Seybert, N. , Smit, J. (2011). Causal reasoning in financial reporting and voluntary disclosure, Accounting. Organizations and Society, 36 (4) : 209-225

Korravee, Ch, A. , Phapruke, U. (2010). Strategic management accounting and corporate performance of Thai-listed companies: a mediating effect of management. Process, International Journal of Strategic Management, vol 10, N. 1, pp. 1-29.

Lachmann, M. , Knauer, T. , Trapp, R. (2013). Strategic management accounting practices in hospitals: Empirical evidence on their dissemination under competitive market environments. Journal of Accounting Organizational Change, 9 (3) : 336-369

Lee, E, J. , Chae, J. , Lee, Y, K. (2018). Family ownership and risk taking, Finance Research Letters. 25 (3) : 69-75.

Lin, H, Ch. , Lin, P, Ch. (2019). The interplay between CEO-TMT exchange level and differentiation: Implications for firm competitive behaviors and performance. Journal of Business Research, 95 (3) :171-181

Liu, G. , Yin, X. , Pengue, W. , Benetto, E. (2018). Environmental accounting: In between raw data and information use for management practices. Journal of Cleaner Production, 197 (1) : 1056-1068

Mamdoohi, A, R. , Taherpoorkalantari, A, A. , Sobhani, M, S. (2011). Evaluation of the Effectiveness of Marketing Systems with Strategic Approach. Business Management Perspective, No. 8, Winter, 79-91. (In Persian)

Manurung, E. , KosasihElsje, T. (2013). The Implementation of SMEs Sector’s Strategic Management Accounting to Win the Local Competition Relating to Facing Global Business Competition. IBEA, International Conference on Business, Economics, and Accounting, pp. 1-8.

Martin, R, W. , Hiebl, M, R, W. , Duller, C. , Feldbauer-Durstmüller, B. , Ulrich, P. (2015). Family influence and management accounting usage - findings from Germany and Austria Schmalenbach Business Review. 67 (9) : 368-404

McLellan, J. D. (2014). Management Accounting Theory and Practice: Measuring the Gap in United States Businesses. Journal of Accounting – Business & Management, 21 (1) , 53-68.

Moradi, M. , sepahvandi, S. (2015). The Impact of Competitive Strategies on Stability of Financial Performance and Risk. Journal of Financial Accounting Research, 7 (3) , 90-75. (In Persian)

Nakpodia, F. , Adegbite, E. (2017). Corporate governance and elites. Accounting Forum, 42 (1) : 17-31

Oboh, C, S. , Ajibolade, S, O. (2017). Strategic management accounting and decision making: A survey of the Nigerian Banks. Future Business Journal, 3 (2) : 119-137

Orhun, E. (2018). Voluntary disclosure and market competition: Theory and evidence from the U. S. services sector. Research in International Business and Finance, 47 (11) : 354-370

Oyewumi, O, R. , Ogunmeru, O, A. , Oboh, C, S. (2018). Investment in corporate social responsibility, disclosure practices, and financial performance of banks in Nigeria. Future Business Journal, 4 (2) :195-205

Palmrose, Z, V. , Richardson, V. , Scholz, S. (2004). Determinants of market reactions to restatement announcements. Journal of Accounting and Economics, 37 (1) : 59-89.

Parida, V. , Patel, P, C. , Wincent, J. , Kohtamaki, M. (2016). Network partner diversity, network capability, and sales growth in small firms. Journal of Business Research, 69 (6) : 2113-2117.

Rajiv, D. B. , and Raj, M. , and Arindam. T. (2014). Does a Differentiation Strategy Lead to More Sustainable Financial Performance than a Cost Leadership Strategy?. Management Decision, 52 (5) : 872 - 896

Rashid, M. M. , Ali, M. M. and Hossain, D. M. (2020). Strategic management accounting practices: a literature review and opportunity for future research, Asian Journal of Accounting Research6 (1) : 109-132

Rezaee, Z. , Tuo, L. (2017). Voluntary disclosure of non-financial information and its association with sustainability performance. Advances in Accounting, 39 (14) : 47-59

Rezaei Dolatabadi, H. , maher azin, S. (2013). Analysis of the role of management accounting in creating competitive advantage for organizations in dynamic and dynamic environments. Journal of Accounting Research, 3 (1) , 89-99. (In Persian)

Rostami Mazouei, N. , Rahnamay Roodposhti, F. , Raeiszadeh, S. , Poorzamani, Z. (2019). Examining and explaining the effects of technical and human actors on the functions of the management accounting information system using actor network theory. Management Accounting, 12 (41) , 91-110. (In Persian).

Sadidi, M. , Mohamadi Saniani, A. (2014). The Relationship between Cash Flow Sensitivity of Investment with Level of Capital Expenditure M. Empirical Studies in Financial Accounting. 11 (41) , 105-129. (In Persian)

Saedi, R. , Dastger, M. (2018). The Effect of Internal Control Weakness and Controlling Shareholders' Wedge on Investment Efficiency of Companies Listed on Tehran Stock Exchange. Journal of Financial Accounting Research, 9 (4) , 17-38. (In Persian)

Samuel, S. (2018). A conceptual framework for teaching management accounting. Journal of Accounting Education, https://doi. org/10. 1016/j. jaccedu. 2018. 05. 004

Sayadi Somar, A. , Nasri, K. , Sabzalipoor, F. (2018). Evolution management accounting tools; the solution to reduce the ominous shadow opportunistic restatements. Management Accounting, 11 (38) , 59-78. (In Persian)

Simmonds, K. (1982). Strategic management accounting for pricing: a case example. Accounting & Business Research, 46 (2) : 206-14

Valiyan, H. , Abdoli, M. , Karimi, S. (2018). Designing of model of innovative environmental functions for the development of business functions with fuzzy approach (Case Study: Tehran Stock Exchange pharmaceutical companies). Management Accounting, 11 (37) , 59-75. (In Persian)

Vatanparast, M, R. , Tasadikar, M, J. , Ahmadzadeh Layegh, N. (2018). An overview of the history and techniques of management accounting. the perspective of accounting and management, 1 (2) : 39-53. (In Persian)

Wales, W. , Beliaeva, T. , Shirokova, G. , Stettler, T, R. , Gupta, V, K. (2018). Orienting toward sales growth? Decomposing the variance attributed to three fundamental organizational strategic orientations. Journal of Business Research, https://doi. org/10. 1016/j. jbusres. 2018. 12. 019

Wang, K, T. , Shailer, G. (2017). Family ownership and financial performance relations in emerging markets. International Review of Economics & Finance, 51 (3) : 82-98

Wang, Y, Yin, S. (2018). CEO educational background and acquisition targets selection. Journal of Corporate Finance, 52 (17) : 238-259