Feasibility Assessment of Implementing Management Accounting to Create Global Value in Listed Companies

Yosefelahi, Mojgan; Ahadi Sarkani, Seyed Yousef; Asadnia, Jahanbakhsh; Ranjbar, Mohammad Hossein

doi:10.22034/kps.2025.507064.1226

Feasibility Assessment of Implementing Management Accounting to Create Global Value in Listed Companies

Document Type : Original Research Manuscripts

Authors

Mojgan Yosefelahi ¹

Seyed Yousef Ahadi Sarkani ²

Jahanbakhsh Asadnia ³

Mohammad Hossein Ranjbar ⁴

¹ PhD student in Accounting, Humanities, Firouzkooh Branch, Islamic Azad University. Firouzkooh, Iran.

² Associate Professor, Islamic Azad University, Firouzkooh Branch

³ Associate Professor, Islamic Azad University, Mallard Branch, Shahr-e-Quds

⁴ Associate Professor, Islamic Azad University, Bandar Abbas Branch

10.22034/kps.2025.507064.1226

Abstract

The increasing development of the competitive environment and the globalization of the product market have caused organizations to make significant efforts to supply, procure, produce, and distribute their company's goods in order to be able to respond to the diverse needs of customers in the shortest time and at the lowest cost. In order to achieve the goals of the model, the research approach is exploratory and the qualitative method of the grounded theory technique has been used to extract the components. The statistical population includes interviews with 17 experts. The results of the research showed that the proposed model includes six components with the categories of causal conditions, pivotal conditions, background category, intervening conditions, strategies, and consequences and is related to them, and the causal conditions consist of main and sub-themes. The cost management approach includes sub-components such as cost analysis and planning, supply chain optimization, cost driver analysis, and cross-border cost allocation. The results indicated that the use of management accounting as a strategic tool can help improve the performance and value of listed companies.

Keywords

Feasibility study

Management accounting system

Global value creation

Data-based theory

Subjects

Knowledge management

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