proposing a role model of accounting strategic management based on playing the role of social responsibilities
Subject Areas : Management Accounting
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 15 people until reaching theoretical saturation. The research results in the form of the presented model have four dimensions including binding factors that include requirements based on financial transparency, strategic alignment and alignment between managers and stakeholders, formulation of company goals based on financial transparency, structural factors including information disclosure. For the benefit of the stakeholders, information security, information flow, timely reporting, transparency mechanisms and collaborative management and foundational factors including role definition, monitoring and control, guidance and leadership and facilitating factors including the integration of financial information, integrated It is structural building, incentives and facilities and cultural building.