The Impact of Strategic Management Accounting on Achieving Sustainable Supply Chain Management: Evidence from the Food Manufacturing Industry in Guilan Province

Document Type : Original Article

Author

Assistant Professor, Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran;

Abstract

Introduction
Companies are increasingly held accountable for the environmental, social, and economic consequences of both their internal operations and those of their suppliers. Over the past two decades, Sustainable Supply Chain Management (SSCM) —defined as the integration of environmental, social, and economic objectives across a focal firm’s supply chain processes—has emerged as a strategic approach to enhancing corporate sustainability (Koberg & Longoni, 2019). Given the pivotal role of sustainable supply chains, identifying the drivers of their effective management is critically important. Despite growing global recognition of this issue—reflected, for instance, in the United Nations’ 2015 Sustainable Development Goals—many organizational initiatives remain fragmented and lack strategic coherence. Consequently, further research is needed to understand how managerial practices can foster a more robust sustainable supply chain orientation (Fritz & Cordova, 2023). Addressing these challenges requires new information systems capable of capturing and communicating environmental and social impacts across the supply chain (Burritt et al., 2011). In this context, Strategic Management Accounting (SMA) has become a vital enabler of strategic decision-making in contemporary organizations. By providing timely, relevant, and forward-looking information to senior management, SMA supports effective navigation of dynamic business environments (Thapayom, 2019). Moreover, SMA equips firms to anticipate and respond to external factors—such as market trends, regulatory shifts, and competitive pressures—that influence their strategic positioning within the supply chain. Given the significance of this topic and the existing research gap, this study investigates the impact of Strategic Management Accounting on the three pillars of Sustainable Supply Chain Management—economic, environmental, and social performance—within Iran’s food manufacturing sector.
 
Materials and Methods
This study adopts an applied research design with a descriptive-correlational approach, employing Structural Equation Modeling (SEM) for data analysis. The findings are intended to inform practitioners, academics, and policymakers. The target population comprises managers and accounting professionals employed in food production companies and factories in Guilan Province, Iran, during 2023. A total of 143 valid responses were collected. Data were analyzed using SEM via SPSS and SmartPLS software.
 
Findings
The sample consisted of 69% male and 31% female respondents, reflecting the prevailing gender dynamics in the industry. The largest age group was 41–50 years (41%), while the smallest was under 30 years (15%). Most participants held a bachelor’s degree, and a substantial portion possessed extensive professional experience—25% reported more than 20 years in the field, underscoring the sample’s relevance to the research topic. Hypothesis testing revealed that all path coefficients were statistically significant at the 95% confidence level (t-values > 1.96), supporting the first through third hypotheses. The strongest effect was observed between SMA usage and the economic dimension of SSCM, while the weakest—though still significant—was with the environmental dimension.
 
Discussion and Conclusion
Sustainable Supply Chain Management has grown increasingly critical due to mounting internal and external risks, the expansion of global trade, and the erosion of cross-border barriers in transportation and communication. In today’s interconnected economy, firms face heightened scrutiny from governments, media, and stakeholders demanding accountability for sustainability performance across the entire supply chain. This study demonstrates that Strategic Management Accounting plays a significant and positive role in advancing all three dimensions of SSCM—economic, environmental, and social—thereby corroborating prior findings by Alamri (2019) and Pumiviset and Suttipun (2024). Notably, respondents perceived the environmental impact of SMA as the weakest, likely because environmental outcomes often manifest over longer time horizons and require systemic change beyond immediate accounting interventions. Effective SSCM demands not only high performance across all sustainability dimensions but also their strategic integration. Trade-offs among these dimensions are inevitable; for instance, short-term economic gains may conflict with long-term environmental goals. Thus, a balanced, integrated approach is essential. It is also important to recognize that SMA practices are context-dependent. The contingency perspective posits that no single accounting system suits all organizations universally. Rather, SMA tools are adapted based on industry maturity, managerial cognition, and information infrastructure. Consequently, food manufacturers in Iran may employ different SMA techniques than firms in other sectors or countries, tailored to their specific strategic needs and operational realities.
This study has several limitations. First, data were collected via self-reported survey questionnaires, which may introduce common method bias, particularly in behavioral research. Future studies could complement surveys with interviews, case studies, or archival data. Second, the sample was limited to managers and accounting experts in Guilan Province’s food industry, potentially constraining generalizability. Replicating this research in other provinces or sectors (e.g., textiles, pharmaceuticals) would enhance external validity. Finally, while this study focused solely on SMA, other factors—such as firm size, strategic orientation, regulatory environment, and organizational culture—may also influence SSCM outcomes. Future research should explore these variables and investigate the dynamic interplay and potential synergies or tensions among the three sustainability dimensions to deepen theoretical and practical understanding.

Keywords

Main Subjects


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