Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 13 48 2026 01 01 The Effects of Management Accounting Systems on Sustainability Reporting Strategies 135 152 24283 10.22034/ijfma.2026.77949.2179 EN Rambod Kaveh Birjandi PhD student in Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran Zohreh Hajiha Department of Accounting, ST.C., Islamic Azad University, Tehran, Iran 0000-0002-3625-2352 Habibollah Nakhaei Department of Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran Journal Article 2024 09 14 The customary management accounting system (MAS) is implemented to perceive the organization's economy-oriented plans, though it overlooks the social and environmental strategies. This research explored the effects of MASs on sustainability reporting strategies. The statistical population to identify the characteristics of the MAS and sustainability reporting techniques comprised 31 academic and professional experts, including professors of management accounting and financial managers of the stock exchange-listed companies, selected through the snowball sampling method. Similarly, the statistical population to validate the identified characteristics and strategies and investigate the correlation between them comprised 384 financial managers of listed companies, with their sample size determined by Cochran's formula. The characteristics of the MAS and sustainability reporting strategies were determined by the fuzzy Delphi (FD) technique, followed by validating the correlation between them using structural equation modeling (SEM) based on the partial least squares (PLS) method. As with the FD results, the MAS's characteristics included influence, relevance, value, and trust. The SEM results confirmed the validity of the identified characteristics and strategies while advocating the significant effect of the MAS on sustainability reporting strategies. Accordingly, the MAS based on the sustainability reporting approach as an information system can pivotally identify the goals of sustainable development. Based on the results, companies need to include sustainability information in and the MAS should remain accountable for delivering this information and ensuring sustainable value for the company's stakeholders. http://www.ijfma.ir/article_24283_46d09c503b30980ffc325cc243e1c0f5.pdf