نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
This research was conducted with the aim of designing and validating a model for sustainable digital management accounting and identifying the drivers and barriers to its implementation within Iranian organizations. Employing a sequential exploratory mixed-methods approach, the study was developed in two stages: first, through a qualitative analysis of in-depth interviews with 25 experts, and subsequently, by testing the derived model on 222 financial managers from companies listed on the Tehran Stock Exchange using structural equation modeling. The findings demonstrate a favorable model fit, with six key constructs explaining 67.2% of the variance in the dependent variable; digital strategies and descriptive factors exerted the strongest positive influence, while intervening factors had a significant negative impact. By integrating various theories within a local context, this research offers not only a theoretical contribution but also an operational roadmap for sustainable digital transformation. The study’s outcomes expand the theoretical foundation of the local literature and provide practical strategies for policymakers and managers regarding the formulation of reporting standards and the enhancement of professional competencies.
کلیدواژهها English
