Investigating the relationship between management accountants and strategic management accounting and its relationship with organizational culture and information systems

The present study examines the determinant approaches of strategic management accounting (SMA) and the role that management accountants play. This research is based on the purpose of an applied research and in terms of data collection is a descriptive survey. Research data were collected using members of the Iranian Association of Certified Public Accountants and analyzed from linear regression and hierarchical regression tests using Spss24 software. Our findings prove a positive relationship between networking of management accountants and implementation of SMA approaches. In this study, by examining three variables: networking of management accountants, quality of information systems (IS) and organizational culture, the moderating role of result-oriented culture on the impact of management accounting network on the implementation of SMA practices is shown and confirmed. This enables management accountants to implement SMA approaches.