Evaluation of the Core Dimensions of the Theoretical Framework for the Implementation of Six Sigma Management Accounting
Keywords:
Six Sigma, Strategic Management Accounting, Fuzzy TODIMAbstract
The present study aims to evaluate the core dimensions of the theoretical framework for the implementation of Six Sigma management accounting. In terms of methodology, this study is exploratory and, through qualitative and quantitative phases, seeks to achieve its analytical objectives regarding the identification of the strategic dimensions of Six Sigma management accounting and the fuzzy evaluation of its principal axes within companies operating in the capital market. In terms of data collection, the study should be regarded as a mixed-methods investigation in which data were gathered through the participation of a group of experts in the qualitative phase, and financial managers and chief accountants of capital market companies possessing extensive professional experience and high levels of technical and specialized knowledge in the quantitative phase. Regarding analytical procedures, the qualitative phase employed grounded theory and the Delphi method to identify the strategic aspects of Six Sigma management accounting processes and determine their reliability. In the quantitative phase, the fuzzy TODIM approach was utilized to evaluate the identified core dimensions of the phenomenon under investigation within the context of the public sector. The findings of the qualitative phase, based on 14 expert interviews, indicated the identification of 315 open codes, 3 structural categories, 8 core components, and 42 conceptual themes. Following the determination of these dimensions and in line with the second research question, the fuzzy TODIM process was conducted to prioritize the core components at the level of capital market companies. The results revealed that profit analysis (“B7”) was identified as the most important factor in the strategic implementation of Six Sigma management accounting processes within capital market companies.
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Copyright (c) 2025 Ebrahim Madan Pishe (Author); Mohammadreza Abdoli (Corresponding author); Maryam Shahri, Mehdi Safari Gerayli, Hasan Valiyan (Author)
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