Presenting the structural model of interactive and diagnostic approach in the use of management control systems in Iranian state-owned companies

 The main purpose of the research is to identify the indicators of interactive and diagnostic approaches in the use of management control systems in order to accept the new management accounting activities using the content analysis approach and provide a favorable structural model.

The statistical population is experts and the number of samples is determined through the snowball method. Field method using library studies and interviews is used to collect data in order to identify indicators. Data is analysed through the theme analysis method. MAXQDA software is used for qualitative content analysis.

Finally, 17 criteria are determined: identifying strategic uncertainty and developing operational plans, face-to-face meetings between senior and operational managers, valuate managers' interactions, producer of information that forms important goals, track progress towards goals and monitor results, planning in line with strategic goals, performance review and consequenses assessment, Management Based Activity (MBA).

 According to the proposed model, the criteria for identifying strategic uncertainty, time and cost management and communication management are the main criteria of the interactive and diagnostic approaches model in using management control systems in order to accept the new management accounting activities. Considering the goal of modern public management in transforming public sector organizations into organizations with more customer focus and more quality focus, this research is done to identify the indicators of interactive and diagnostic approaches in the use of management control systems in order to accept the new management accounting activities.