واکاوی مضامین نقش حسابداری مدیریت در پشتیبانی از تصمیمات زنجیره تأمین پایدار و اقتصاد چرخشی

یعقوبی, فاطمه صغری; هاشمی مقدم, فاطمه

doi:10.30473/gaa.2026.77732.1871

واکاوی مضامین نقش حسابداری مدیریت در پشتیبانی از تصمیمات زنجیره تأمین پایدار و اقتصاد چرخشی

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ گروه مدیریت و حسابداری، دانشگاه ملی مهارت، تهران، ایران

² گروه مدیریت و حسابداری، دانشگاه ملی مهارت، تهران، ایران.

10.30473/gaa.2026.77732.1871

چکیده

موضوع و هدف مقاله: پژوهش حاضر با هدف واکاوی مضامین نقش حسابداری مدیریت در پشتیبانی از تصمیمات زنجیره تأمین پایدار و اقتصاد چرخشی انجام شد. با توجه به پیچیدگی‌های محیطی، فشارهای زیست‌محیطی و ضرورت ادغام اهداف توسعه پایدار در تصمیمات سازمانی، نیاز به تبیین نظام‌مند کارکردهای حسابداری مدیریت در این حوزه بیش از پیش احساس می‌شود.
روش شناسی: این مطالعه با رویکرد کیفی و مبتنی بر پارادایم تفسیرگرایی طراحی گردید و داده‌ها از طریق ۲۱ مصاحبه نیمه‌ساختاریافته با حسابداران مدیریت، مدیران مالی و خبرگان پایداری گردآوری شد. نمونه‌گیری به‌صورت هدفمند و گلوله برفی تا رسیدن به اشباع مضمونی ادامه یافت. تحلیل داده‌ها با بهره‌گیری از روش تحلیل تماتیک و نرم‌افزار MAXQDA 2020 انجام گرفت.
یافته‌های پژوهش: یافته‌ها منجر به شناسایی ۸ مضمون اصلی و ۹۱ مضمون فرعی شد. مضامین اصلی شامل: هم‌راستایی راهبردی و زمان‌افق تصمیم‌گیری؛ ارزش‌گذاری و اندازه‌گیری مالیِ عناصر چرخه‌ای؛ ابزارها، مدل‌ها و فرایندهای پشتیبان تصمیم؛ کنترل‌ها، انگیزش‌ها و سازوکارهای حاکمیت داخلی؛ داده‌ها، دیجیتالیزه‌سازی و شفافیت ردیابی؛ گزارش‌دهی، شفافیت بازار و تضمین؛ فرهنگ سازمانی، شایستگی‌ها و یادگیری نهادی؛ و سیاست‌گذاری، مقررات و هماهنگی بین‌سازمانی است.
نتیجه‌گیری، اصالت و افزوده آن به دانش: نتایج نشان می‌دهد حسابداری مدیریت می‌تواند به‌عنوان زیرساخت دانشی و نهادی، پیوند میان اهداف اقتصادی، زیست‌محیطی و اجتماعی را در سطح زنجیره تأمین برقرار ساخته و گذار سازمان‌ها به اقتصاد چرخشی را تسهیل کند.

کلیدواژه‌ها

عنوان مقاله [English]

Exploring the Thematic Dimensions of the Role of Management Accounting in Supporting Sustainable Supply Chain and Circular Economy Decisions

نویسندگان [English]

fateme soghra yaghoobi ¹
Fatemeh Hashemi Moghadam ²

¹ Department of Management and Accounting, Technical and Vocational University (TVU), Tehran, Iran

² Department of Management and Accounting , Technical and Vocational University(TVU),Tehran ,Iran

چکیده [English]

Abstract
Subject and Purpose: The present study was conducted to explore the themes of management accounting's role in supporting sustainable supply chain and circular economy decisions. Given environmental complexities, ecological pressures, and the necessity of integrating sustainable development goals into organizational decisions, the need for a systematic explanation of management accounting functions in this area is increasingly felt.
Research Method: This study was designed using a qualitative approach based on the interpretivism paradigm. Data were collected through 21 semi-structured interviews with management accountants, financial managers, and sustainability experts. Purposive and snowball sampling continued until thematic saturation was achieved. Data analysis was performed using thematic analysis and MAXQDA 2020 software.
Research Findings: The findings led to the identification of 8 main themes and 91 sub themes. The main themes include: strategic alignment and decision-making time horizon; valuation and financial measurement of circular elements; decision-support tools, models, and processes; internal controls, incentives, and governance mechanisms; data, digitalization, and traceability transparency; reporting, market transparency, and assurance; organizational culture, competencies, and institutional learning; and policy making, regulations, and inter-organizational coordination.
Conclusion, Originality and its Addition to Knowledge: The results indicate that management accounting, as a knowledge-based and institutional infrastructure, can establish a link among economic, environmental, and social objectives at the supply chain level and facilitate the transition of organizations toward a circular economy.

کلیدواژه‌ها [English]

Management accounting
Sustainable supply chain
Circular economy
Strategic decision-making
Organizational sustainability

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