The Effectiveness of Competitive Measures of Firms Based on Strategic Management Accounting Techniques through Analysis CARD and Developed Theory of Rough (ERST)

Today, strategic management accounting, as a well-known model for reforming the resource consumption pattern, provides financial analysts and managers with tools and methods for using accounting and financial information to raise the level of corporate competitive effectiveness. It helps financial analysts and policymakers to formulate long-term strategies for cost management and achieve long-term goals. Also, it promotes firms’ competitive level. The purpose of this research is to promote effectiveness of competitive measures of firms based on strategic management accounting techniques through analysis CARD and developed theory of Rough (ERST). This research uses 17 Iranian and foreign management accounting experts. The method of this research is a combined one. In the qualitative section, this research identifies accounting techniques and the measures of firms’ competitive effectiveness level based on content analysis and in the quantitative section, the measures desirability are determined based on Delphi analysis and gray hierarchy analysis. Then, the best strategic management accounting techniques to improve the effectiveness of competition are selected based on analysis CARD and the developed theory of Rough (ERST). The results show that among the five strategic management accounting techniques, dynamic pricing technique has a priority as an effective technique on firms’ competitive effectiveness level and it can provide competitive advantages for firms through the gap between increasing the disclosure rating and reducing financial constraints. ‌