Proposing a strategic management accounting model based on playing the role of social responsibilities

Subject Areas : Management Accounting

Reza Mozaffari ¹ , Mohammadreza PoorAli Lakaye ² , Mahmoud Samadi Lorgani ³ , Seyed Fakhrodin Fakhr Hoseini ⁴

1 - Accounting Department of Azad University , Tonkabon Branch. Iran
2 - Associate Professor of Accounting, Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran (corresponding author)
3 - Assistant Professor,Department ofAccounting,Tonkabon,Branch,Islamic Azad University,Tonkabon ,Iran.
4 - Tonekabon

Received: 2023-08-25 Accepted : 2024-06-18 Published : 2024-06-23

Keywords: Strategic management accounting, Theme analysis, Social Responsibilities,

Abstract :

The success of any organization in achieving its goals depends significantly on the decisions of managers. The success of strategic management accounting also depends on being able to improve managers' decision-making by providing useful information; But the main issue in strategic management accounting is paying attention to the stakeholders and effective management on them through the use of social responsibility components, which recently became one of the requirements of the accounting and financial field among businesses. , companies and organizations have been mentioned. For this purpose, in this article, using the method of thematic analysis, a conceptual model has been presented in line with the presentation of the accounting model of strategic management based on the role of social responsibilities through interviews with experts. It was targeted and accessible to 14 people until reaching theoretical saturation. The research results in the form of the presented model have four dimensions including binding factors, structural factors, foundational factors and facilitating factors, each of which has corresponding components and indicators.