Scenario Planning for the Future of Businesses: Integrating Social Responsibility and Management Accounting in Economic Development

This study examines the integration of management accounting and corporate social responsibility (CSR) with a focus on poverty alleviation and economic development in Iran. Given the country's widespread social and economic challenges, particularly in underprivileged areas, companies require approaches that not only improve financial performance but also contribute to reducing social inequalities. This study employs a scenario planning approach based on identifying and analyzing key uncertainties. In the first step, through a literature review and using the fuzzy Delphi method, 12 key drivers were identified. These drivers were prioritized and validated based on the opinions of academic experts and managers of companies with experience in CSR initiatives. The identification of uncertainties was conducted through an analysis of these key drivers. Five key drivers, with the highest consensus percentage and the lowest level of opinion divergence, were selected as the final influential factors. This process included evaluating the potential impacts of these drivers on various future scenarios and analyzing their uncertainty states. Subsequently, future scenarios were designed using scenario planning methods and compatibility analysis. The timeframe for conducting this research was Winter 2023 and Spring 2024. The findings demonstrate that integrating management accounting with CSR, particularly in the context of poverty alleviation, can improve living conditions in underprivileged regions and enhance companies' economic development across different scenarios.The present study serves as a practical guide for Iranian companies, recommending the development of more effective strategies for integrating management accounting and CSR through scenario planning based on identifying uncertainties. These strategies can contribute to the country's sustainable economic and social development while addressing existing challenges and inequalities.This research can assist policymakers and company managers in Iran to implement CSR programs more effectively and contribute to improving the country's social and economic conditions.