Providing a management accounting model to support sustainable production strategies in small and medium-sized companies

Providing a management accounting model for sustainable production in small and medium enterprises

Subject Areas : Management Accounting

zohreh Ahmadi ¹ , Reza Fallah ^{2 *} , hamidreza gholamnia roshan ³ , kaveh Azinfar ⁴

1 - PhD student of accounting, Chalous branch, Islamic Azad University, Mazandaran, Iran
2 - Assistant Professor, Department of Accounting, Chalous Branch, Islamic Azad University, Mazandaran, Iran. (corresponding. author).
3 - Assistant Professor, Department of Accounting, Babol Branch, Islamic Azad University, Mazandaran, Iran
4 - Assistant Professor, Department of Accounting, Babol Branch, Islamic Azad University, Mazandaran, Iran

Received: 2023-12-30 Accepted : 2024-03-06 Published : 2025-01-13

Keywords: management accounting, sustainable production, small and medium enterprises,

Abstract :

The purpose of this research is to provide a management accounting model to support sustainable production strategies in small and medium-sized companies. The current research community was formed by experts related to the topic of research in small and medium-sized companies active in the automotive industry based in Tehran, as well as academic experts. In the qualitative part of this research, the opinions of 15 experts were used using the targeted snowball method. Also, in the statistical part of the research and based on the available simple sampling method and Cochran's formula, the opinions of 384 experts related to the research topic were used. The process of data analysis was carried out in two stages, which includes the identification of dimensions and components using the interview tool and the theme analysis method; Fitting the research model using the questionnaire tool and the structural equation modeling method with the partial least squares (PLS) approach. The results of the research showed that the research model has three main dimensions of accounting for the management of social activities in small and medium-sized companies, environmental accounts of physical resources input to the production unit, and sustainable production strategies including environmental strategies, social strategies, financial and economic strategies.