چکیده مقاله
In the era of digital transformation, integrating Artificial Intelligence AI and sustainability metrics into strategic management accounting systems has become a critical factor in achieving long term organizational value creation This study proposes a revised Balanced Scorecard BSC framework—termed the AI Driven Sustainable Balanced Scorecard AISBSC —that enhances traditional performance dimensions through data driven insights and sustainability based performance indicators Using a mixed method approach, data were collected from 120 publicly listed manufacturing and service firms, followed by structural equation modeling SEM to examine causal relationships between AI adoption, sustainability integration, and strategic performance outcomes The findings reveal that AI enabled analytics significantly improve strategic decision making, resource allocation, and predictive control within the BSC framework Moreover, integrating environmental, social, and governance ESG indicators into management accounting systems leads to higher stakeholder trust and long term financial performance The proposed AISBSC model bridges the gap between technology and sustainability in management accounting, offering an innovative roadmap for organizations seeking to enhance strategic alignment, accountability, and sustainable value creation in the digital economy
کلیدواژهها
نویسندگان
Payam Pirayesh Shirazi
Assistant Professor, Department of Accounting, Kheradgarayan Motehar, Institute of Higher Education, Mashhad, Iran
شیوه ارجاع
Pirayesh Shirazi, Payam,1404,Integrating Artificial Intelligence and Sustainability Metrics into the Revised Balanced Scorecard: A Strategic Management Accounting Framework for Value Creation,1St International conference on new horizons in management,business, economics and humanities
ارائهشده در
مجموعه مقالات اولین کنفرانس بین المللی افق های نوین در مدیریت، تجارت، اقتصاد و علوم انسانی10 آذر 1404