Behavioral Pattern of Management Accountants with Multifaceted Foundation Theory Approach

Subject Areas : Financial and Behavioral Researches in Accounting

Aref Khoshrou moini ¹ , Reza Sotudeh ² , Abbasali Haghparast ³ , Alireza Hirad ⁴

1 - Department of Accounting, Zah.C, Islamic Azad University, Zahedan, Iran
2 - Department of Financial and Accounting, Faculty of Humanities, Meybod University, Meybod, Iran
3 - Department of Accounting, Zah.C, Islamic Azad university, Zahedan, Iran
4 - Department of Accounting, Khas.C, Islamic Azad university, Khash, Iran

Received: 2025-07-11 Accepted : 2025-08-13 Published : 2025-09-07

Keywords: Behavioral Components, Management Accountants, Data-Based Theory, Behavioral Finance.,

Abstract :

Given the crucial role of management accountants in the decision-making processes and financial controls of manufacturing companies, understanding their behavioral patterns can significantly enhance organizational performance and management effectiveness. This study aimed to investigate the behavioral patterns of management accountants in manufacturing companies using a multifaceted grounded theory approach. The research employed an exploratory synthesis approach for the qualitative phase and ranked the dimensions and components of the model in the quantitative phase. The research method utilized multifaceted grounded theory. The statistical population for the qualitative phase included 12 purposefully selected experts, comprising management accountants, financial managers from manufacturing companies, and university faculty members. The Friedman test was used to rank the identified dimensions and components. Through the multifaceted grounded theory approach, two dimensions, seven components, and forty indicators related to the behavioral patterns of management accountants were identified. The "organizational behavior" dimension encompassed five components: 1) professional ethics and responsibility, 2) specialized knowledge and skills, 3) cognitive empowerment and awareness, 4) analytical skills (which includes various indicators), and 5) decision-making and management. The "social behavior" dimension included two components: 1) social communication, and 2) values and social commitment. Within the organizational behavior dimension, professional ethics and responsibility ranked first, followed by specialized knowledge and skills in second place, and analytical skills in third. In the social behavior dimension, values and social commitment ranked first, and social communication ranked second. .

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