چکیده مقاله
This study examines how institutional pressures stemming from state led urban development financing guide the implementation and institutionalization of Strategic Management Accounting SMA systems in policy sensitive State Owned Enterprises SOEs in Iran Adopting Michael Burawoy's Extended Case Study method, this research links micro level intra organizational processes to macro level political and economic structures The empirical focus centers on one of Iran's largest state owned infrastructure holding enterprises, anonymized as the National Asset and Growth Organization NAG Following a severe financial discipline crisis and the disclosure of a V million embezzlement scandal, the organization was mandated by state authorities to deploy a localized Enterprise Resource Planning ERP platform Drawing on evolutionary institutionalism and the concept of situated rationality, the findings reveal that strict government mandates backed by a massive Y0% budget reduction penalty for non compliance effectively reconstructed the situated rationality of intra organizational actors This pressure forced the engineering of processes to monitor seven core environmental and social sustainability KPIs, leading to the establishment of four structured SMA sub systems on the ERP platform Consequently, management accountants transitioned from passive bookkeepers to key actors of change By hardcoding sustainability metrics, the integrated ERP architecture minimized greenwashing opportunities This case demonstrates that, unlike voluntary Western corporate frameworks, the primary driver of sustainability in policy sensitive SOEs consists of centralized state mandates and macro level financial pressures These insights offer effective mechanisms for public sector planners and oversight bodies to enhance structural discipline
کلیدواژهها
نویسندگان
Farnaz Shakoori
Master of Accounting, Urmia Municipality, Urmia, Iran
Farnaz Shakoori
Master of Accounting, Urmia Municipality, Urmia, Iran
شیوه ارجاع
Shakoori, Farnaz,1405,Implementing Strategic Management Accounting (SMA) Systems in State-Owned Enterprises: An Evolutionary Institutional Analysis of Urban Development Financing Effects on an ERP- Enabled Platform in Iran,The 14th international conference on management, accounting and economics in sustainable development,Mashhad
ارائهشده در
مجموعه مقالات چهاردهمین همایش بین المللی مدیریت، حسابداری و اقتصاد در توسعه پایدار30 خرداد 1405 · مشهد