انجمن حسابداری ایران مدیر مسئول و سردبیر: دکتر علی ثقفی مدیریت مجله و دبیرکل انجمن: ناصر پرتوی همکار اجرایی: مریم اصغرزاده بدر تحقیقات حسابداری و حسابرسی 2251-8428 17 68 2025 12 22 Implementing the Feasibility of Using Management Accounting to Create Global Value in Listed Companies اجرای امکان سنجی بکارگیری حسابداری مدیریت برای خلق ارزش جهانی در شرکت­ های بورسی 27 42 241595 10.22034/iaar.2025.241595 FA مژگان یوسف الهی دانشجو حسابداری ، واحد فیروزکوه دانشگاه آزاد اسلامی، فیروزکوه، ایران سید یوسف احدی سرکانی دانشیار گروه حسابداری واحد فیروزکوه ، دانشگاه آزاد اسلامی فیروزکوه، ایران محمدحسین رنجبر دانشیار گروه حسابداری واحد بندرعباس، دانشگاه آزاد اسلامی بندرعباس ، ایران 0000-0003-3454-0200 جهانبخش اسدنیا استادیار گروه حسابداری ، واحد شهرقدس، دانشگاه آزاد اسلامی، شهرقدس،ایران Journal Article 2024 11 09 <span style="font-size: 9.0pt; mso-bidi-font-family: 'Times New Roman';">The increasing development of the competitive environment and the globalization of the product market have caused organizations to make significant efforts to supply, produce, and distribute their company's products in order to be able to respond to the diverse needs of customers in the shortest time and with the least cost. In order to achieve the goals of the model, quantitative methods have been used to verify measurement patterns and test the conceptual model. The statistical population includes 176 experts, professors, and specialists in the field of management accounting of listed companies. In order to respond to the researcher's hypotheses, the structural equation model of SmartPLS software has been used. The results showed that causal conditions, background factors, and intervening factors in the feasibility of using management accounting to create global value in listed companies have a significant effect on the pivotal phenomenon. Also, the pivotal phenomenon, background factors, and intervening factors in the feasibility of using management accounting to create global value in listed companies have a significant effect on strategies. Finally. Strategies in the feasibility study of using management accounting for global value creation in listed companies have a significant effect on outcomes. The results of the study showed that 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 strategic alignment approach includes strategic planning components, risk reduction strategies, and finally, in the change management approach, the components include change leadership, change resistance management, training, and development.</span> <span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">توسعه</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">روزافزون</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">فضای</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">رقابتی</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">و</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">جهانی</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">شدن</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">بازار</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">محصولات</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">موجب</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">شده</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">است</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">که </span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span></span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">سازمان</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">ها</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">در</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">جهت ادامه</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">حیات</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">خود،</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">تلاش چشمگیری</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">را</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">در</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">راستای</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">تامین</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">و</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">تدارک،</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">تولید</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">و</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">توزیع</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">کالا</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">شرکت</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">خود</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">بکار</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">گیرند</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">تا</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">توان</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">پاسخ</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">به</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">نیازهای</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">متنوع</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">مشتریان</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">را</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">در حداقل</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">زمان</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">و</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">با</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">صرف</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">حداقل</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">هزینه</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">داشته</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">باشند.</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">به منظور دستیابی به اهداف الگو، از روش های کمی برای تأیید الگوهای اندازه گیری و آزمون الگوی مفهومی استفاده شده است. جامعه آماری شامل 176 نفر از خبرگان، اساتید و متخصصین حوزه حسابداری مدیریت شرکت های بورسی می باشد. به منظور پاسخگویی به فرضیه های محقق از الگوی معادلات ساختاری از نرم افزار اسمارت پی ال اس استفاده شده است. نتایج نشان داد که شرایط علی، عوامل زمینه­ای، عوامل مداخله­گر در امکان سنجی بکارگیری حسابداری مدیریت برای خلق ارزش جهانی در شرکت­های بورسی بر پدیده محوری اثر معناداری دارد. همچنین، پدیده محوری، عوامل زمینه­ای و عوامل مداخله­گر در امکان سنجی بکارگیری حسابداری مدیریت برای خلق ارزش جهانی در شرکت­های بورسی بر راهبردها اثر معناداری دارد. در نهایت. راهبردها در امکان سنجی بکارگیری حسابداری مدیریت برای خلق ارزش جهانی در شرکتهای بورسی بر پیامدها اثر معناداری دارد.</span><span dir="LTR" lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: EN-US;"> </span><span lang="AR-SA" style="font-size: 9.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">نتایج تحقیق نشان داد که شرایط علی متشکل از تم های اصلی و فرعی است. رویکرد مدیریت بها شامل مولفه های فرعی همچون تحلیل و برنامه ریزی بها، بهینه سازی زنجیره تامین،<span style="mso-spacerun: yes;">  </span>تجزیه و تحلیل محرک های بها، تخصیص بها برون مرزی می باشد. رویکرد همسویی استراتژیک شامل مولفه های برنامه ریزی استراتژیک، استراتژی های کاهش ریسک هستند و در نهایت در رویکرد مدیریت تغییر مولفه ها شامل تغییر رهبری، مدیریت مقاومت در برابر تغییر، آموزش و توسعه هستند.</span> https://www.iaaaar.com/article_241595_f7aac5b0843a03ac9875459e9b387a14.pdf