Objective: “In today’s volatile and complex business environment, organizations face diverse crises, including economic downturns, technological disruptions, and market uncertainties. This study aims to explore the role of management accounting in enhancing antifragility—a concept introduced by Nassim Nicholas Taleb (2012) that emphasizes growth through disorder, beyond mere resilience.”
Method: This research adopts a descriptive–analytical and literature review approach, examining case studies from domestic and international organizations. It analyzes the impact of modern management accounting tools—such as activity-based costing (ABC), dynamic budgeting, the balanced scorecard (BSC), and scenario analysis—on organizational performance during crises.
Results: The findings reveal that the use of advanced management accounting tools leads to improved cost transparency, optimal resource allocation, better risk forecasting, and enhanced decision-making—ultimately contributing to organizational antifragility.
Conclusions: Management accounting, beyond cost control, plays a critical role in building antifragile structures by providing timely and reliable financial data to support strategic responses to crises. Practical recommendations are offered to promote the implementation of these tools in Iranian businesses seeking to thrive amid disruption.