Redefining the Role of Strategic Management Accounting in Organizational Resilience of Iranian Manufacturing Companies under Sanctions: A Qualitative Exploratory Study

Purpose: This study was designed to redefine the role of Strategic Management Accounting (SMA) in enhancing the organizational resilience of Iranian manufacturing companies under sanctions. The primary research gap lies in the absence of a deep understanding of how SMA tools are reconfigured in response to environmental uncertainties caused by sanctions.Methodology: A qualitative exploratory approach was adopted using Braun and Clarke's (۲۰۰۶) thematic analysis. Data were collected through ۲۲ semi-structured interviews with financial managers, management accountants, and faculty members (until theoretical saturation). Participants were selected through purposive sampling from listed and non-listed manufacturing companies in Tehran, Isfahan, and Razavi Khorasan provinces. Coding was performed using MAXQDA ۲۰۲۲, with a Kappa coefficient of ۰.۸۱.Findings: Five main themes emerged: (۱) Cost architecture redesign (transition from traditional to dynamic and scenario-based costing), (۲) Strategic finance under constraint (cash cycle management, barter contracts, and currency risk hedging), (۳) Asymmetric information networking (business intelligence-based reporting systems), (۴) Strategic performance alignment (resilience-oriented balanced scorecard), and (۵) Accounting human capital as a dynamic capability.Conclusion: In the Iranian context, SMA is not merely a control tool but a dynamic organizational capability that, through continuous redesign of financial processes, helps reduce vulnerability and create competitive advantage in a sanctioned environment. The findings offer a localized framework for "resilient management accounting" that transcends the literature on VUCA environments and emphasizes antifragility.

کلیدواژه ها:

Strategic management accounting ، Organizational Resilience ، Economic sanctions ، Iranian Manufacturing Companies ، Thematic Analysis