The role of knowledge and application of management accounting techniques in the decision-making strategy of company managers

In this study, the role of knowledge and application of management accounting techniques in corporate decision-making strategy was investigated. This research is of applied research and correlational research.The statistical population of the study includes all managers and employees of the accounting department of companies in Fars province. Due to the limited statistical population, the total statistical population, which is equal to unlimited and based on Cochran sampling, 384 people have been selected as the sample size, has been done for data analysis with PLS software. Findings showed that the role of awareness (knowledge of competitors, customers and market information) as well as the application of management accounting techniques improve the decision-making of company managers. The findings also showed that there is no significant relationship between understanding the use of strategic management accounting technique and decision making of company managers.