حیدر فرزانه

The purpose of this study is to explore the dimensions and components of management accounting using the real-time reporting approach. Therefore, it seeks to systematically evaluate and analyze the emerging components resulting from interviews with management accounting professionals using a grounded theory approach, and present the platforms and strategies of management accounting in the light of real-time reporting and sustainable development.

Given real-time reporting and sustainable development tend towards elitism, the grounded theory method and semi-structured in-depth interviews were used to express known and unknown aspects of each of the phenomena studied in this research. The research was conducted during 2022-2023, and the statistical population consisted of university professors expert in management accounting and management accountants of companies listed on the Tehran Stock Exchange.

The findings showed that effective platforms for management accounting with a real-time reporting approach include cultural, environmental and economic platforms that enhance employee awareness, and strengthen managers' knowledge and human skills regarding integrated real-time reporting, and designing organizational architecture and adaptive architecture. The main corrective strategies in this area include documenting processes within the framework of continuous improvement and focusing on total quality management through process management and information technology governance. Also, in the field of sustainable development, allocating sufficient financial resources to support policies for achieving sustainable development goals and development priorities in the economic and cultural environment for long-term national interests rather than corporate interests were identified among the requirements for realizing sustainable development management accounting strategies. To this end, The establishment of the timely management accounting system with the information technology governance approach will strengthen the corporate governance and internal controls of the company.