International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

A Conceptual Framework for Strategic Management Accounting with an Emphasis on Total Quality Management (A Grounded Theory Qualitative Approach)

Document Type : Original Article

Authors
ali shahsavari 1
mahdi moradzadefard 1
maryam gavara 2
Seyed hossein hosseini 2
1 Department of Accounting, Ka .C., Islamic Azad University, Karaj, Iran
2 Department of Accountin g, Ka .C., Islamic Azad University, Karaj, Iran
10.22034/ijfma.2026.79467.2399
Abstract
Objective: Despite the theoretical potential of Strategic Management Accounting (SMA), its practical adoption remains constrained by a lack of cohesive, structured frameworks that systematically integrate its diverse tools. Total Quality Management (TQM), characterized by customer-oriented philosophies and continuous improvement, offers an ideal operational platform for SMA capabilities. However, integrated models tailored to the socio-economic and structural realities of developing markets—specifically the sanction-impacted, inflationary, and highly institutionalized environment of Iran—are non-existent.
Methodology: Employing an exploratory qualitative approach, we utilized Strauss and Corbin’s (1998) systematic Grounded Theory methodology. In-depth, semi-structured interviews were conducted with 15 purposively selected academic experts, financial directors, and quality management specialists in Iran. Theoretical saturation was determined through constant comparative analysis and code-yield tracking. Methodological rigor was validated using Lincoln and Guba’s trustworthiness criteria alongside an inter-coder reliability agreement of 87%.
Findings: Data analysis yielded 72 open concepts, which were synthesized into 25 axial categories and organized into a comprehensive six-component paradigm model: (1) Causal Conditions (macro-competitive pressures, strategic decision-making mandates, corporate governance and disclosure requirements, product/process innovation needs, and environmental volatility); (2) Core Phenomenon (the systematic design and implementation of a contextualized, integrated SMA-TQM framework); (3) Contextual Conditions (technological infrastructure, human capital competency, organizational readiness, senior leadership commitment, and institutional legacy); (4) Intervening Conditions (socio-cultural resistance to transparency, macroeconomic and funding constraints under sanctions, rigid bureaucratic structures, and specialized knowledge deficits); (5) Action/Interaction Strategies (
Conclusion: This study presents the first empirically grounded, indigenous framework integrating SMA and TQM in an emerging economy.
Keywords
Strategic Management Accounting
Total Quality Management
Grounded Theory
Paradigm Model
Qualitative Research
Iranian Context
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