%0 Journal Article %A Shahriari, Ehsan, Qasemzadeh, Layli, hosseinzade kermani, mahdi %T Evaluation of the impact of organizational capacities in the strategic management accounting usage with the mediation of Organizational inertia %J Management Accounting %V 16 %N 58 %P 32-49 %D 2023 %R 10.30495/jma.2023.23157 %U https://sanad.iau.ir/fa/Article/816468