Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 12 44 2025 01 01 The relationship between strategic management accounting and governance, social and environmental aspects of sustainable development reporting 195 206 24017 10.22034/ijfma.2025.78173.2216 EN Arina Mostafa Faraj PhD student, accounting field, science and research department, Islamic Azad University, Tehran, Iran Omid Mahmoodi Khoshroo Assistant Professor, Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran Behzad Parvizi Assistant Professor, Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran Adel Fatemi Associate Professor, Department of Statistics, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran Journal Article 2024 12 27 The expectations of different stakeholders from companies are changing. The information requested by them is no longer only profit and financial issues. They seek sustainable development. Therefore, the accounting responsibility of management has changed in companies. The purpose of this research is to determine the relationship between strategic management accounting and the governance, social and environmental dimensions of sustainable development reporting and also to determine the importance of each of the governance, social and environmental dimensions in strategic management accounting in Iraqi manufacturing companies. The research has 4 hypotheses, for the analysis of the first to third hypothesis, a 5-option questionnaire was used, and for the analysis of the fourth hypothesis, a ranking analysis process questionnaire was used. The findings showed that (1) strategic management accounting has a positive and significant relationship with sustainable development reporting. (2) Strategic management accounting has a positive and significant relationship with sustainable development reporting. (3) Strategic management accounting has a positive and significant relationship with sustainable development reporting. (4) The importance of each component of sustainable development reporting in management accounting is different. From the point of view of 20 experts, the governance dimension was introduced as the most important dimension of sustainable development reporting in management accounting. Planners, legislators and executives should strive to develop governance, social and environmental aspects of sustainable development reporting and management accountants should help them in this field. http://www.ijfma.ir/article_24017_eafd3244c6ce9ed78d27d31f04c06ffc.pdf