Document Type : Original Article


1 Ph.D. Candidate, Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran.

2 Assistant Prof., Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran.

3 Assistant Prof., Department of Management, Damavand Branch, Islamic Azad University, Damavand, Iran.

4 Assistant Prof., Department of Psychology, Behshahr Branch, Islamic Azad University, Behshahr, Iran.


Strategic management accounting, including systems and processes in the modern era, is characterized by changes in the competitive environment that, Can be achieved through the participation of companies in the management accounting system, Assist financial managers to make decisions in the value chain and develop green accounting functions. Unfortunately, though, over time, strategic management accounting techniques are still unknown to corporate executives, especially in environmental processes, leading to a decline in corporate participation in strategic decision making. The Purpose of this research is Capacity Building Green Accounting Consequences Based on Explanation of Strategic Management Accounting Techniques by analysis of CARD and developed the theory of Rough (ERST). The methodology of this research is developmental, applied and hybrid and two groups of target population participated in this research. In the first part of 15 experts in the field of accounting at the university level an In the second part, 35 executives participated matrix Tehran Stock Exchange through a questionnaire that both the target population, sampling was homogenous. In this research, in the qualitative part, the components and indices related to the research variables were selected based on content analysis and cross-analysis and then based on Delphi analysis and hierarchical analysis in order to achieve theoretical adequacy. Then, in the quantitative section, through the analysis of the Rough Complex analysis, the decision tree determined the most effective green accounting function/outcome and strategic management accounting technique, and finally, the product life cycle costing technique is the most effective strategic management accounting technique for enhancing green accounting functions. In fact, the results showed that product cycle costing technique is a factor for enhancing the cost savings of recycling and waste recycling costs and increasing the competitiveness of the company as a component of green accounting competitive Consequences.


Adams, C. and Larrinaga, C. (2019). Progress: engaging with organizations in pursuit of improved sustainability accounting and performance, Accounting, Auditing & Accountability Journal, 32(8): 2367-2394.
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.
Akbari, A., Pourzamani, Z. (2018). The Firm Management Structure, Environmental Auditing and Financial Reporting Quality. Journal of Management Accounting and Auditing Knowledge, 7(26), 133-144.
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
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
Attri, r., Dev, n., & Sharma, v. (2013). Interpretive Structural Modelling (ISM) approach: An Overview. Research Journal of Management Sciences, 2(2), 6.
Berg, T. (2015). A compass for teaching enterprise governance. Accounting Education, 24(6), 559–563.
Bhutta, M. K. S., Omar, A. Yang, X. (2011). Electronic waste: a growing concern in today's environment. Economics Research International, 2011.
Bodnaruk, A., O'brien, W., Simonov, A. (2016). Captive finance and firm's competitiveness, Journal of Corporate Finance, 37(3): 210-228
Borghei, Z., Leung, P., & Guthrie, J. (2016). The nature of voluntary greenhouse gas disclosure—An explanation of the changing rationale: Australian evidence. Meditari Accountancy Research, 24, 111–133.‐02‐2015‐0008
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
Boyd, J. (1998). The Benefits of Improved Environmental Accounting: An Economic Framework to Identify Priorities, Resources for the Future, Available at [Online] [05 February 2014].
Brownlie, D. (1999). Benchmarking your marketing process, Long Range Planning, 31(3): 88-95.
Cadez, S., Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting, Accounting, Organizations and Society, 33(7/8): 836-63.
Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic Consequences: an exploratory study, Accounting, Organizations and Society, 30(11): 395-422
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
Dehghani Soltani, M., Shoul, A., Ramezani, S. (2019). Investigating Environmental Value and Green Image Supposed Effects on the Word of Mouth Advertising Tendency by Explaining Green Trust and Willingness to Pay Roles through the SOR Model Framework. Journal of Business Management, 11(4): 804-824.
Dorweiler V. P., Yakhou, M. (2004). Environmental Ac-counting: An Essential Component of Business Strategy, Asian Institute of Technology Thailand Online, 13(2): 65-77.
Ebrahimi Kahrizsangi, K., Bekhradi Nasab, V. (2019). The Role of Corporate Governance in Strategic Management Accounting. Management Accounting, 12(41), 69-89.
Feger, C. and Mermet, L. (2017). A blueprint towards accounting for the management of ecosystems, Accounting, Auditing & Accountability Journal, 30(7): 1511-1536.
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.
Hahn, R., Reimsbach, D., & Schiemann, F. (2015). Organizations, climate change, and transparency: Reviewing the literature on carbon disclosure. Organization and Environment, 28, 80–102.
Hamidehpoor, K., Habibimohebseraj, A. (2015). Green Accounting: Correct Measurement of Costs by Implementing Optimal Management Accounting System, Accountant Magazine, 31(11): 36-43.
Herold, D. M. (2019). Has carbon disclosure become more transparent in the global logistics industry? An investigation of corporate carbon disclosure strategies between 2010 and 2015. Logistics, 2(4): 13-39.
Hoque, Z. (2001). Strategic Management Accounting: Concepts, Processes and Issues, Spiro Press, London.
Ioppolo, G., Cucurachi, S., Salomone, R. et al. (2019). Integrating strategic environmental assessment and material flow accounting: a novel approach for moving towards sustainable urban futures, International Journal of Life Cycle Assess, 24(4): 1269–1284.
Jones, M. J. (2010). Accounting for the environment; towards a theoretical perspective for environment accounting and reporting, Accounting Forum, 34(3): 123-138.
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.
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, 10(1): 1-29.
Kumar A., Dixit G. (2018). An analysis of barriers affecting the implementation of e-waste management practices in India: A novel ISM-DEMATEL approach. Sustainable Production and Consumption,
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
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
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
Maama, H., Appiah, K. (2019). Green accounting practices: lesson from an emerging economy, Qualitative Research in Financial Markets, 11(4): 456-478.
Malone, D. W. (2014). An introduction to the application of interpretive structural modeling. Proceedings of the IEEE, 63(3), 397-404.
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
Masanet-Llodra, M, J. (2006). Environmental Management Accounting: A Case Study Research on Innovative Strategy. Journal Business Ethics, 68(3): 393–408.
Mata, C., Fialho, A., Eugénio, T. (2018). A Decade of Environmental Accounting Reporting: What we know?, Journal of Cleaner Production, doi: 10.1016/j.jclepro.2018.07.087.
Menikpura, S, N, M., Santo, A. and Hotta, Y. (2014). Assessing the climate co-benefits from waste electrical and electronic equipment (WEEE) recycling in Japan. Journal of Cleaner Production, 74(2): 183-190.
Moorthy, K., Yacob, P. (2013). Green Accounting: Cost Measures: Open Journal of Accounting, 2(4/7): 111-138. 10.4236/ ojacct.2013.21002.
Namazi, M., Hajiha, Z., Chenari, H. (2019). Conceptual Explanation of Target Costing Based on Critical Perspective. Management Accounting, 12(43), 129-152.
Nonahalnahr, A, A., Ghaemmaghami, K., Zamani, M. (2017). Accounting position in dealing with environmental and social crises, Accounting Journal, No. 303, July and August, 39-53.
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
Pai, P, F., Hsu, M, .F., Wang, M, C. (2011). A support vector machine-based model for detecting top management fraud, Knowledge Based Systems, 24(2): 314–321.
Poser, C., Guenther, E. & Orlitzky, M. (2012). Shades of green: using computer-aided qualitative data analysis to explore different aspects of corporate environmental performance, Journal Management Control, 22(3): 413–450.
Qian, W., Burritt, R., & Chen, J. (2016). The potential for environmental management accounting development in China. Journal of Accounting and Organizational Change, 11(1): 406–428.‐11‐2013‐0092
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
Ramesh, A., Banwet, D.K., Shankar, R. (2010). “Modeling the Barriers of Supply Chain Collaboration”, Journal of Modelling in Management, 5(2): 176–193.
Roberts, R. W. Wallace, D, M. (2015). Sustaining Diversity in Social and Environmental Accounting Research, Critical Perspectives on Accounting, Vol. 32, pp. 78-87.
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.
Sadeghi-Fasaei, S., Naseri-Rad, M. (2012). Fundamental Elements of Qualitative Research in Social Sciences (Ontology, Epistemology, Methodology and Methods). Journal of Iranian Social Studies, 5(2): 78-98.
Samuel, S. (2018). A conceptual framework for teaching management accounting, Journal of Accounting Education,
Sayadi Somar, A., sabzali poor, F., nazarbigi dehbalae, H., radmehr, R. (2018). Investigation Persistence Component Earning in Economic Foundations with Calculation Coefficient Sensitivity Each Industry and Comparison with Persistence Component Earnings in Accounting Fundamentals. Journal of Iranian Accounting Review, 5(19), 69-92.
Simmonds, K. (1982). Strategic management accounting for pricing: a case example, Accounting & Business Research, 46(2): 206-14
Singh, M. D., & Kant, R. (2011). Knowledge management barriers: An interpretive structural modeling approach. International Journal of Management Science and Engineering Management, 3(2), 10.
Solovida, G. and Latan, H. (2017). Linking environmental strategy to environmental performance: Mediation role of environmental management accounting, Sustainability Accounting, Management and Policy Journal, 8(5): 595-619.
Tanc, A., Gokoglan, K. (2015). The Impact of Environmental Accounting on Strategic Management Accounting: A Research on Manufacturing Companies, International Journal of Economics and Financial Issues, 5(2): 566-573.
Valiyan, H., Abdoli, M., Karimi, S. (2018). Designing a model of innovative environmental functions for the development of business functions with a fuzzy approach (Case Study: Tehran Stock Exchange pharmaceutical companies). Management Accounting, 11(37), 59-75.
Welbeck, E. E. (2017). The influence of institutional environment on corporate responsibility disclosures in Ghana. Meditari Accountancy Research, 25(3): 216–240.‐11‐2016‐0092