Today, companies are trying to gain competitive advantage through strategic management accounting and digital transformation, and also to protect financial and non-financial information by reducing the amount of fraud or violations with regard to cybersecurity; therefore, the purpose of this study was to determine the role of cybersecurity and digital transformation in gaining competitive advantage through strategic management accounting. The research method was descriptive-survey and applied, and the research data were collected cross-sectionally in the second half of 1404, distributed among the sample members through a questionnaire, and measured over a specific period of time; convergent and divergent validity and data reliability were performed using Cronbach's alpha test and hypotheses were examined using regression analysis.In this regard, the statistical population is large and medium-sized companies in southern Iran, and the statistical sample includes 125 managers, experts, and engineers active in these companies, who were selected using a random method. The results of the study indicate that cybersecurity and digital transformation play a positive and significant role in gaining competitive advantage through strategic management accounting. Therefore, the existence of strategic management accounting criteria can play a mediating role on components such as cybersecurity and digital transformation in the field of gaining competitive advantage.