An Investigation into the Drivers, Strategies, Barriers, and Consequences of Implementing Strategic Management Accounting

Articles in Press

Document Type : Original Article

Authors
ali shahsavari
mahdi moradzadehfard
maryam gavara
hossein hosseini
Department of Accounting, Ka.C. Islamic Azad University, Karaj, Iran
10.22034/jmaak.2026.79468.4823
Abstract
This study aims to design and test an integrated model of Strategic Management Accounting (SMA) and Total Quality Management (TQM) using a quantitative approach. Using PLS-SEM, we examined relationships among five core constructs: driving/enabling factors, implementation strategies, barriers, consequences, and quality-integrated SMA. The statistical population consisted of financial managers and senior accountants in Iranian manufacturing and service companies. 306 participants were selected via purposeful sampling based on power analysis. A researcher-made questionnaire with confirmed content validity (CVR, CVI), convergent validity (AVE>0.5), discriminant validity (HTMT<0.9), and reliability (α, CR>0.7) was used. All seven hypotheses were supported: drivers→strategies (β=0.72), strategies→consequences (β=0.68), barriers→consequences (β=-0.35), consequences→integrated SMA (β=0.59), strategies→integrated SMA (β=0.47), drivers→integrated SMA (β=0.36), and barriers→integrated SMA (β=-0.29). The model showed good fit (SRMR=0.045) and explained 78% of the variance in integrated SMA. Predictive power was confirmed via PLSpredict.
Keywords: Strategic Management Accounting, Total Quality Management, Structural Equation Modeling, Drivers, Strategies, Implementation Barriers, Consequences.
Keywords
Strategic Management Accounting
Total Quality Management
Structural Equation Modeling
Drivers
Strategies
Implementation Barriers
Consequences
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