Integrating Artificial Intelligence and Sustainability Metrics into the Revised Balanced Scorecard: A Strategic Management Accounting Framework for Value Creation

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 ۱۲۰ 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.

کلیدواژه ها:

Artificial Intelligence ، Sustainability Metrics ، Balanced Scorecard ، Strategic Performance ، Value Creation