https://mmsd.semnan.ac.ir/ Managerial Modelling in Sustainable Development en daily 1 Mon, 01 Dec 2025 00:00:00 +0330 Mon, 01 Dec 2025 00:00:00 +0330 https://mmsd.semnan.ac.ir/article_10133.html Background and Objectives: Renewable energies have a direct role in the three main dimensions of sustainability: economic, social, and environmental. In recent years, the growing energy demand, depletion of fossil fuel resources, and environmental hazards have drawn global attention to renewable energies. The construction of renewable power plants plays a significant role in national energy policy. However, due to the high investment costs of renewable power plants, selecting the appropriate type of plant is crucial. Therefore, this study proposes a hybrid approach combining Analytic Hierarchy Process (AHP), Enhanced Digital Logic, Fuzzy TOPSIS, Fuzzy VIKOR, and Copeland methods to prioritize the construction of renewable power plants in Iran, considering multiple dimensions including technical, economic, social, political, and environmental sustainability aspects.Materials and Methods: First, several types of renewable power plants with potential for deployment in Iran were identified. Then, criteria for evaluating and prioritizing their construction were established, considering various dimensions of sustainable development. The weights of the criteria were determined using AHP and MDL methods. Subsequently, scores for each power plant under each criterion were calculated. Finally, Fuzzy TOPSIS and Fuzzy VIKOR methods were applied to rank the priority of renewable power plant construction in Iran. The results of different methods were integrated using the Copeland methodResults: Six renewable power plants were identified as alternatives and 25 criteria were considered for their evaluation. The results indicated that, in order of importance, the main criteria were economic, environmental, technical, political, and social factors. Furthermore, the final results revealed that the priority for establishing renewable power plants in Iran is as follows: solar, hydro, wind, wave and tidal, geothermal, and biomass power plants.This research, by introducing 25 evaluation criteria for the development of renewable power plants—categorized into five main dimensions (economic, environmental, technical, political, and social)—helps policymakers, managers, and investors in the renewable energy sector to gain a comprehensive perspective and make more effective decisions regarding the allocation of limited resources for the construction of higher-priority power plants.Conclusion: This study applied a hybrid approach combining AHP, MDL, Fuzzy TOPSIS, Fuzzy VIKOR, and Copeland methods to prioritize the construction of renewable power plants in Iran, considering multiple dimensions of sustainable development. The results indicate that solar power plants hold the highest priority, followed by hydro, wind, wave and tidal, geothermal, and biomass plants. These findings provide valuable insights for policymakers and investors, guiding strategic planning and resource allocation for sustainable energy development in Iran. https://mmsd.semnan.ac.ir/article_10253.html Background and Objectives: In response to the growing complexities of global markets and rising expectations of diverse stakeholders, the development of virtual organizations has become an inevitable necessity for project-based businesses. However, prior research has been considered by three fundamental limitations: an excessive preoccupation with quantifiable efficiencies (such as cost reduction), inadequate engagement with the nonlinear dynamics of sustainable development, and a conceptual neglect of the indigenous context of developing countries, such as Iran, with its infrastructural and cultural challenges.Materials and Methods: This study, through the integrated applications of advanced methodologies within the paradigm of soft operations research and the identification of 14 key opportunities via a systematic literature review and elicitation of expert judgment, proposed a six-level hierarchical model whose dependency constitutes the overarching principle.Results: The findings reveal that the attainment of foundational driving opportunities including transformational leadership, vision formulation and governance support, possessing the greatest driving power and the lowest dependency, functions as the primary driver of the sustainable development of virtual teams; To the extent that disruption at this level could critically undermine the realization of upper level (level-6) opportunities, including the enhancement of participatory decision making. Digital literacy at level 5 serves as both a critical gateway and a communicative nexus, thereby fulfilling two pivotal roles; A prerequisite for the effective utilization of technical infrastructure (level 3) and a critical enabler for converting driving factors into measurable concrete results. MICMAC analysis yields three pivotal insights: 1) Level 6 factors not causal elements, but cumulative outcomes emerging from the realization of all preceding levels; For instance, participatory decision-making materializes solely through the synergic interplay between transformational leadership and flexible organizational structure, 2) Linking factors such as virtual work culture training and capital acquisition possessing simultaneously high driving power and strong dependency, are considered pivotal levers that accelerate the sustainable development of virtual teams; 3) The lack of autonomous factors signifies the pervasive mutual interdependence among all components.Conclusion: These findings shape three theorical contributions: First, a redefinition of the role of technology, whereby level-3 infrastructures are rendered non-operational without adequate digital literacy, Second, a paradigm inversion concerning high-level factors, whereby the realization of participatory decision-making in reframed from being a prerequisite to being an outcome, Third, the imperative of a capability accumulation model, which posits that a sequential progression across the levels is essential for realization. Managerial implications derived from the proposed model underscore three strategic imperatives. First, organizational transformation should be initiated from foundational layers, where transformational leadership, strategic visioning, and top-management commitment act as primary drivers shaping the systematic orientation toward virtualization. Focusing managerial interventions at these layers ensures that subsequent structural and technological changes are anchored in a coherent strategic framework. Second, digital literacy must be strategically governed as a gateway capability, mediating the translation of strategic intent into effective virtual collaboration. Managers are advised to institutionalize continuous digital upskilling and to design incentive mechanisms that foster technological confidence across dispersed teams. Third, linkage factors require concurrent and integrative management, as their dual nature-high driving and high dependence power- renders them sensitive to instability. Proactive coordination of these factors, such as virtual work, culture development, and capital mobilization, can enhance systematic coherence and ensure that progress in one dimension does not trigger progress in another. The main limitation of this study is its exclusive focus on project-based businesses; It is therefore recommended that future research undertake model validation within other service-oriented contexts. https://mmsd.semnan.ac.ir/article_10371.html Background and Objectives: The food industry is a strategic sector of Iran's economy and holds a significant share in non-oil exports. Although official data for the first quarter of 2025 show a slight decline in the export value of food products from $263 million to $250 million, an 8% growth in exports within the agriculture and food sector and an improved trade balance highlight the importance of examining factors that influence export success. This study investigates the impact of four key capabilities: technological capability, pricing capability, entrepreneurial orientation, and networking capability—on the sustainable export performance of small and medium-sized enterprises (SMEs) in the food industry of Tehran Province. Additionally, the mediating role of competitive advantage in explaining both the direct and indirect effects of these capabilities is examined. By presenting an integrated conceptual model, the study provides a comprehensive understanding of the mechanisms through which competitive advantage is created and sustainable export performance is enhanced in food companies. The findings offer practical guidance for managers of exporting firms to focus on effective capabilities and strengthen their competitive position, while also serving as a basis for policymakers to design more effective support and development programs to enhance the country’s export capacity.Materials and Methods: This study is applied and employs a quantitative–correlational design, focusing on processed food companies in Tehran Province with export activities. Using purposive sampling, 311 valid questionnaires were collected from senior managers, including CEOs, sales managers, and managers of export and marketing departments. Data were gathered through a structured questionnaire with a 7-point Likert scale, and its validity was confirmed by expert review and a pilot study with 40 companies. Data analysis was conducted using structural equation modeling, and the reliability and validity of the constructs were assessed.Results: The results of the study indicated that companie’s technological capabilities, networking, pricing ability, use of social media, and entrepreneurial orientation enhance their competitive advantage, which in turn improves export performance. Additionally, technological capabilities, networking, pricing ability, and entrepreneurial orientation positively influence export performance both directly and indirectly. In contrast, the use of social media only has a positive effect on export performance indirectly through competitive advantage, with no significant direct impact.Conclusion: The study’s findings indicate that SMEs enterprises can create a significant competitive advantage and consequently improve and sustain their export performance by leveraging technological capabilities, entrepreneurial orientation, pricing management, and networking. Social media does not have a significant direct effect on export performance; however, when used as a tool to strengthen competitive advantage and engage with customers, it plays an effective role in enhancing export outcomes. Overall, long-term success in international markets requires combining organizational capabilities with strategic resource management and the reinforcement of competitive advantage. https://mmsd.semnan.ac.ir/article_10452.html Background and Objectives: Considering the increasing importance of environmental issues and the associated legal and social pressures, green innovations have become a critical dimension of organizational sustainability. This study aims to examine the role of institutional ownership in the tendency toward green innovations in both polluting and clean industries. Specifically, the research seeks to clarify whether the type of industry (polluting or clean) affects the degree of companies’ inclination toward green innovation, and whether institutional ownership can moderate this relationship.Materials and Methods: The study is applied in terms of purpose and descriptive–analytical in terms of nature. The statistical population includes companies listed on the Tehran Stock Exchange during the years 2016 to 2024. Financial and institutional data of the companies were extracted from official databases and analyzed using a panel data model. In this model, the dependent variable is the tendency toward green innovation, the independent variables are the industry type (polluting and clean), the moderating variable is institutional ownership, and the control variables include company size, age, and investment.Results: The results of the first and second hypotheses showed that the tendency toward green innovations is significant in both polluting and clean industries. In polluting industries, environmental pressures and legal requirements are among the most important drivers, whereas in clean industries, green innovation is mainly driven by competitive motives and technological efficiency. The findings related to the third and fourth hypotheses also indicated that institutional ownership plays a positive and significant moderating role in the relationship between industry type and the tendency toward green innovations. In polluting industries, institutional investors strengthen companies’ motivation to move toward green innovation, and in clean industries, institutional ownership acts as a supporting factor for green strategies.Conclusion: The findings indicate that in the context of Iran, where environmental and social pressures are increasing, institutional investors can play a key role in shifting corporate behavior toward sustainability. Additionally, the negative effect of company size and traditional investments on green innovation highlights the need to reconsider resource allocation policies and strengthen environmental incentives in large companies. The results of this study showed that the tendency toward green innovations is significant in both polluting and clean industries, but the intensity and direction of institutional factors’ effects differ between the two groups. Specifically, companies operating in polluting industries are more inclined toward green innovations due to legal and social pressures, whereas in clean industries, this tendency is primarily driven by competitive strategies and corporate social responsibility.Furthermore, the findings indicate that institutional ownership plays an important moderating role in these relationships: in polluting industries, the presence of financial institutions strengthens the tendency toward green technologies, while in clean industries, this effect is weaker and can sometimes be negative. These results emphasize that a proper combination of regulatory and incentive-based policies can enhance the interaction between institutional investors and companies in favor of sustainable development, thereby increasing the role of the capital market in supporting the transition to a green economy. It is recommended that company managers strengthen their green strategies by increasing the share of institutional investors, particularly those with a long-term perspective. Policymaking institutions can also facilitate the promotion of green innovations through tax incentives, the creation of green indices in the capital market, and mandatory environmental reporting.Future research is suggested to examine the differences between types of institutional ownership (active, passive, green) and the various dimensions of green innovation (process, product, and organizational) to provide a more precise understanding of institutional effects on corporate sustainability. https://mmsd.semnan.ac.ir/article_10453.html Background and Objectives: Persistent inflation remains a major macroeconomic challenge in Iran. Energy imbalance is commonly regarded as a structural source of inflationary pressure, arising from mismatches in energy supply and demand, pricing distortions, and recurring shortages. Energy-sector infrastructure investment is expected to alleviate these pressures by easing capacity constraints and production bottlenecks. However, inflation may respond asymmetrically to deteriorations and improvements in energy conditions. This study examines the relationship between energy imbalance and inflation in Iran, allowing for nonlinear and asymmetric effects. Using annual data for 2001–2023 (1380–1402), it assesses whether positive and negative changes in energy imbalance affect inflation differently, while controlling for infrastructure investment, the interbank interest rate, and real GDP.Materials and Methods: Annual time-series data for Iran over 1380–1402 (23 observations) are used. Inflation (annual CPI growth) is the dependent variable, with energy imbalance (ENR), energy-sector infrastructure investment (INV), the interbank interest rate (INT), and real GDP (GDP) as explanatory variables. Asymmetry is modeled using a nonlinear ARDL (NARDL) framework that decomposes energy imbalance into positive (ENR+) and negative (ENR−) changes. ADF unit-root tests confirm that no variable is integrated of order two. Lag orders are selected by AIC with a restricted range (0–2), and the model is estimated in an error-correction form. Long-run effects, asymmetry (Wald) tests, and standard diagnostic and stability checks are reported.Results: The bounds test indicates only weak evidence of a long-run relationship at the 10 percent level, and the error-correction term is negative but statistically insignificant. In the short run, lagged inflation shows marginal mean reversion, while positive changes in energy imbalance have a positive but insignificant effect on inflation. Other short-run effects, including infrastructure investment, the interbank rate, and GDP, are insignificant. In the level component, infrastructure investment enters with a negative sign and borderline significance, whereas ENR+ and ENR− are insignificant. Long-run asymmetry is not supported by the Wald test. Diagnostic and stability tests do not reveal major econometric problems.Conclusion: The NARDL results do not provide strong statistical evidence of cointegration, robust long-run adjustment, or asymmetric long-run effects of energy imbalance on inflation in Iran over 2001–2023.Short-run effects are weak, and infrastructure investment shows only marginal support. Accordingly, policy implications should be stated cautiously. While the findings do not support strong claims about long-run or asymmetric inflationary effects, they suggest that further analysis using higher-frequency data, alternative measures of energy imbalance, and explicit treatment of structural breaks remains warranted. https://mmsd.semnan.ac.ir/article_10455.html Background and Objectives: The resilience of financial markets against non-financial shocks is a fundamental pillar for achieving sustainable development goals in modern economies. Due to the structural interdependence of strategic industries (such as steel and petrochemicals) on energy resources, Iran's economy is severely exposed to escalating risks arising from composite energy imbalances (electricity and gas). These imbalances, occurring primarily during peak consumption seasons (summer and winter), have evolved beyond a mere operational challenge into a novel source of systematic risk. By disrupting production, they threaten firms' future cash flows and the stability of the capital market. The primary objective of this paper is to critically evaluate existing literature and identify methodological gaps in modeling the time-varying effects of spatial and seasonal imbalance shocks on the dynamic correlation structure of assets, with a particular focus on sustainable development requirements. Materials and Methods: This study is a systematic review employing a qualitative and analytical-critical approach, grounded in a gap analysis between leading international literature and domestic empirical research. No quantitative analysis or statistical testing on real-world data is performed in this paper; instead, the focus remains on the theoretical elucidation of advanced econometric models. Accordingly, the framework of the Dynamic Conditional Correlation model with spatial-seasonal exogenous variables (DCC-GARCH-X) is introduced and its components are detailed as a standard analytical tool. Within this proposed model, the application of the GJR-GARCH model to control for asymmetric volatility (leverage effects) and the integration of seasonal dummy variables and regional imbalance indices into the correlation dynamics equation are theoretically explicated. Results and Conclusion: Findings from the critical review of literature indicate that domestic studies have predominantly focused on univariate and static models, failing to simultaneously model the seasonal and spatial dimensions of risk. The DCC-GARCH-X theoretical framework, by introducing the concept of "Dynamic Systematic Beta," facilitates the transformation of energy imbalance risk into a pricable factor within the Arbitrage Pricing Theory (APT). The final conclusion suggests that energy imbalances lead to time-varying increases in correlations during crisis seasons. By providing this framework, the paper establishes a research agenda for future scholars to empirically and quantitatively test these relationships, thereby contributing to enhanced transparency and sustainability in the capital market. https://mmsd.semnan.ac.ir/article_10500.html Background and Objectives: This study examines the role of human capital empowerment in attracting stable financial resources and reducing structural financial imbalances within the banking sector. While previous research has widely acknowledged the importance of human capital for organizational performance, limited attention has been paid to the analytical mechanisms through which employee capabilities contribute to balance-sheet stability and sustainable resource mobilization in banks. Accordingly, the central objective of this study is to explain how investments in human capital influence banking performance, financial resilience, and the capacity to channel stable resources in an increasingly complex and competitive economic environment.Materials and Methods: The study adopts a qualitative comparative approach across selected banking systems in the United States, Germany, the United Kingdom, the United Arab Emirates, Turkey, India, and China. Major banks were selected based on the transparency of human resource disclosures, their role in mobilizing long-term deposits, and the availability of official reports. Data were collected from annual reports, human resource documents, and international banking studies. The analysis focuses on compensation structures, performance evaluation systems, and human resource development programs, employing qualitative content analysis and comparative matrices to identify dominant patterns and institutional mechanisms.Results: The comparative analysis reveals that banks with well-developed human capital empowerment systems consistently outperform their counterparts in key dimensions of financial stability and resource mobilization. Institutions that prioritize continuous training, structured skill-development programs, and balanced compensation systems exhibit higher employee retention, improved service quality, and stronger customer trust. These organizational improvements translate into greater efficiency in attracting stable deposits and managing financial risks. The findings further indicate that human capital investment contributes to reducing balance-sheet mismatches not directly, but through intermediate mechanisms such as enhanced operational productivity, improved credit risk management, and strengthened depositor confidence.Conclusion: The findings suggest that human capital empowerment functions as a strategic lever rather than a supportive organizational tool in the banking industry. Banks that invest systematically in employee skill development, continuous training, and integrated financial and non-financial reward systems are more successful in retaining specialized talent, strengthening customer relationships, and mobilizing stable financial resources. By enhancing productivity and mitigating financial risks, human capital investment plays a critical role in reducing structural imbalances and promoting long-term financial resilience. Consequently, transparent and well-designed policies on training, motivation, and reward mechanisms can serve as an effective strategy for achieving financial stability and sustainable growth in the banking sector. https://mmsd.semnan.ac.ir/article_10527.html Background and Objectives: Advances in information technology and the widespread use of cloud computing have significantly transformed accounting systems and financial reporting, giving rise to cloud accounting. By enabling real-time data processing, online accessibility, cost efficiency, and greater transparency, cloud accounting enhances the quality of financial reporting. However, despite its increasing adoption, existing studies lack a comprehensive conceptual framework that clearly defines its key dimensions in financial reporting. Moreover, prior research has largely relied on quantitative methods, with limited use of qualitative data-driven approaches such as text mining. Therefore, this study aims to develop a comprehensive conceptual framework for cloud accounting in financial reporting through a systematic literature review and text mining analysis.Materials and Methods: This applied study employs a qualitative, exploratory design. Using the PRISMA protocol, a systematic literature review was conducted, initially identifying over 5,000 articles (2015–2025) from major databases such as Scopus, Web of Science, Springer, and Google Scholar. After removing duplicates and screening titles, abstracts, and full texts, 96 eligible English-language articles related to cloud accounting and financial reporting were selected for analysis. In the second stage, a text mining analysis was performed using RapidMiner software. The selected texts were subjected to a preprocessing procedure comprising normalization, tokenization, stop-word removal, and stemming. Subsequently, term weighting was carried out using the TF–IDF method to identify the most informative and representative keywords. Based on a weighting threshold of 0.019, key terms were extracted and transformed into a vector space model. Document clustering was then conducted using the K-means algorithm. The optimal number of clusters was determined through visual inspection of clustering outputs, and five clusters (K = 5) were identified as the most appropriate solution. To enhance the robustness of the results, the algorithm was executed with ten repeated runs (Max Runs = 10). Cluster quality was evaluated using intra-cluster distance measures and the Davies–Bouldin index, confirming satisfactory internal cohesion and clear separation among clusters.Results: The findings of the study revealed five core dimensions of cloud accounting in financial reporting. These dimensions include: (1) Foundations and infrastructure of cloud-based accounting systems, emphasizing information technology infrastructure, data security, accounting software, and integrated information systems; (2) Efficiency, performance, and financial reporting, focusing on improvements in timeliness, accuracy, transparency, and operational cost reduction in financial reporting processes; (3) Adoption of cloud accounting, sustainability, and financial outcomes, highlighting the relationship between cloud technology adoption, financial performance, profitability, and organizational sustainability; (4) Advanced accounting systems, artificial intelligence integration, and digital transformation, underscoring the role of emerging technologies such as artificial intelligence and cloud-based enterprise resource planning (cloud-based ERP) systems in reshaping accounting practices and the professional role of accountants; and (5) Governance, quality, and risk management, which stresses the importance of governance frameworks, internal controls, regulatory compliance, and information technology risk management in cloud-based environments.Conclusion: Overall, the results demonstrate that the application of text mining techniques significantly reduces researcher subjectivity and enables a systematic, comprehensive, and data-driven identification of emerging dimensions of cloud accounting. The proposed conceptual framework provides valuable theoretical and practical insights for financial managers, accountants, auditors, and regulatory bodies seeking to enhance financial reporting quality in cloud-based settings. Moreover, the findings offer a solid foundation for future empirical research aimed at testing the identified dimensions and examining their effects on financial reporting quality, transparency, and organizational sustainability. https://mmsd.semnan.ac.ir/article_10640.html Mobile apps have become an essential tool in travel planning, providing useful information and recommendations about tourist destinations. Smart tourism, with the extensive use of information and communication technology (ICT), is an evolution of traditional and e-tourism and relies on two key approaches: augmented reality (AR) and big data. Several studies have examined the positive and negative effects of using smart travel apps in the tourism industry. Several factors can influence the adoption of new technologies, but the adoption rate of smart travel apps also depends on the characteristics of travelers, as each generation has unique characteristics in how they interact with smart technologies. This study, by integrating the DeLone and McLean Information Systems Success Model (IS) and the Consumer Acceptance and Use of Information Technology (UTAUT2) model, identifies the factors affecting the behavioral intention to use mobile travel apps in smart tourism among Generations X, Y, and Z. https://mmsd.semnan.ac.ir/article_10650.html Background and Purpose: Attention to the issue of human capital development and strategic human resource management (SHRM) and their impact on sustainable competitive advantage through the mediating role of organizational commitment is important and necessary from several perspectives: (1) human capital development enhances employees’ knowledge, skills, and abilities, thereby increasing organizational innovation capacity, productivity, and adaptability; (2) strategic human resource management, by aligning human resource management practices with organizational strategies, provides an effective foundation for the development of human capital; (3) these two factors, in turn, strengthen employees’ organizational commitment by fostering perceptions of organizational support, justice, and career development opportunities; (4) high levels of organizational commitment lead to reduced turnover, increased extra-role behaviors, improved safety, and higher quality performance; (5) based on the resource-based view, developed human capital and aligned human resource management systems create valuable, rare, and inimitable resources; and (6) ultimately, this causal chain contributes to the formation of sustainable competitive advantage through sustained human performance. Accordingly, the present study aims to investigate the effects of human capital development and strategic human resource management practices on sustainable competitive advantage, considering the mediating role of organizational commitment in companies operating in the oil industry of the Islamic Republic of Iran.Methodology: This research is applied in terms of purpose and descriptive–survey in terms of methodology. The statistical population consisted of experts and managers working in companies active in the oil industry of the Islamic Republic of Iran. Using Cochran’s formula, a sample of 272 respondents was selected through simple random sampling. Data were collected using a researcher-developed questionnaire comprising four main constructs and 17 components. The validity of the questionnaire was confirmed through content validity and confirmatory factor analysis, while its reliability was verified using Cronbach’s alpha coefficient. Data analysis was conducted using SPSS and LISREL software, and structural equation modeling (SEM) was employed to test the research hypotheses.Findings: The results indicated that human capital development and strategic human resource management practices have a positive and significant effect on sustainable competitive advantage. Moreover, these two variables exert a stronger influence on sustainable competitive advantage through enhancing employees’ organizational commitment. In other words, organizational commitment plays a significant mediating role in the relationship between human capital development, strategic human resource management practices, and sustainable competitive advantage.Conclusion: Based on the findings, simultaneous attention to the development of employees’ competencies and the implementation of strategic approaches in human resource management, through the enhancement of organizational commitment, can provide a foundation for achieving sustainable competitive advantage. https://mmsd.semnan.ac.ir/article_10673.html Today, in a changing and highly competitive world market technology, organizations are increasingly using business models for profit centers. Dividing a business into independent divisions, called profit centers, means that the decision-making power of central management is transferred to other management levels. For this purpose, activities of each profit center are used to allocate resources optimally, reduce the cost and time of the project, and finally, get the most out of the profit of each profit center, which maximizes the total project profits. In this paper, DEA is used for Project management and planning, performance evaluation, and measure the relative efficiency of activities. Applying the models and concepts of this research in reconstruction, assembly and disassembly project of Aliabad Gas Power Plant station will reduce the time of activities and disposable resources and the amount of resource utilization required and, as a result, reduced costs, this cost reduction also improves the efficiency of profit centers and increases the profitability of the project. https://mmsd.semnan.ac.ir/article_10718.html Background and Objectives: Ambience is the ability of a company to manage operations and strategy simultaneously and effectively, facilitating innovation and adapting to market changes. Companies must be able to maintain their operational efficiency and stability while at the same time innovating and adapting to market dynamics. In this regard, supply chain duality is conceived as a mechanism for providing the company with greater access to external resources through supply chain leverage. This mechanism creates access to a set of complementary resources that are used through exploitation and exploration-based actions.This leads to increased company performance such as increased revenue, increased market share, and increased operational efficiency. The main objective of this study is to investigate the impact of business intelligence on operational and financial performance with respect to the mediating role of supply chain ambidexterity (case study: small and medium-sized enterprises in Mashhad).Materials and Methods: The statistical population includes small and medium-sized companies in Mashhad, of which 384 people were selected as a statistical sample from among the managers and experts of companies located in Toos Industrial Park and Science and Technology Park of Khorasan Razavi Province. Structural equation modeling with partial least squares approach and SMART PLS software was used to analyze the data.Results: The results of the study show that supply chain ambidexterity mediates the effect of business intelligence on the financial and operational performance of small and medium-sized companies in Mashhad.Conclusion: The main goal of business intelligence is to support informed, data-driven decision-making. In this regard, the sustainable development approach extends these decisions from a purely profit-oriented level to a value-oriented and forward-looking orientation. This means that decisions made by business intelligence-based systems focus not only on economic efficiency, but also on social and environmental impacts. In fact, sustainable development injects ethical, social and environmental orientation into data-driven decisions; and business intelligence provides operational tools for its realization and monitoring at all levels of the company. This synergy leads companies from purely profit-oriented decision-making to sustainable and responsible business intelligence.