Identifying the drivers of transformation in management accounting
Subject Areas : Management Accountingmorteza barzegar 1 , غلامرضا کردستانی 2 , Mohammad Hossein ghaemi 3 , روح الله بیات 4
1 - Ph.D student of accounting, Imam Khomeini International University
2 - Accounting professor, Imam Khomeini International University.
3 - Accounting Associate Professor, Imam Khomeini International University
4 - Economic Associate Professor, Imam Khomeini International University
Keywords: Drivers of transformation, Management accounting, Digital technology,
Abstract :
Understanding the consequences of drivers of economic transformation, especially new technologies, for value creation in developing countries, becomes more important day by day. This means that the capabilities of the data-driven economy require focusing on the structural changes of growth and development from the perspective of sustainable development. This research is trying to systematically examine the findings of the studies conducted in this regard and analyze them based on the process of formation and the achievements presented. By referring to available authentic documents and documents and after reviewing information from English sources from 2000 to 2022 and Persian from 1380 to 1401, 242 articles identified. In order to analyze selected articles, constituent concepts, dimensions and influential components, content analysis method and interviews used with the presence of a number of experts.Production technology,information technology, virtual systems, artificial intelligence, dynamic innovation,organizational structure, regulatory structure and works, globalization and cultural changes are the drivers of change. The need to recognize the impact of using new technologies and other drivers of change in management accounting thinking, processes is a tangible matter, which ultimately led to the adjustment of many management accounting positions and challenges. It creates for management accounting in the future and thus helps to develop the literature of this field by providing views and solutions for increasing knowledge and implementing information technologies and adapting management accounting to these innovative waves.
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