Organizational Cultural Barriers to Effective Implementation of Strategic Management Accounting

MORTEZA REZAEI¹ HOSSEIN SHAFIEE² ABBAS SHEYBANI TZRJI³

1) Department of Accounting, Faculty of Management and Accounting, Islamic Azad University, Sirjan Branch, Sirjan, Iran.
2) Department of Accounting, Faculty of Management and Accounting, Islamic Azad University, Sirjan Branch, Sirjan, Iran.
3) Department of Accounting, Faculty of Management and Accounting, Islamic Azad University, Sirjan Branch, Sirjan, Iran.

IOI Code : AADH-ABBCGK
Publication : The second international conference on new researches in management, law, humanities and entrepreneurship(icmlhe.ir/2nd)
Abstract :
    This article examines organizational cultural barriers to the effective implementation of strategic management accounting. Strategic management accounting is recognized as a vital information system to support strategic decision-making, but its successful implementation depends on coordination with organizational culture. The present study was conducted using a library research method and a systematic literature review, and international authoritative sources were reviewed from 2020 to 2025. The findings show that cultural barriers include resistance to change, lack of a participatory culture, inconsistency with national and organizational values, poor communication, and lack of commitment from top management. These barriers can lead to failure in the implementation of strategic management accounting systems. The article suggests that organizations can overcome these barriers by creating a learning organizational culture, strengthening transformational leadership, and developing human capacities. This research is useful for managers, management accountants, and researchers in the fields of management and accounting.

Keywords : strategic management accounting organizational culture implementation barriers organizational change strategic management