Improving The Financial Performance Of Organizations By Using Strategic Management Accounting

The purpose of this research is to improve the financial performance of organizations by using strategic management accounting. This research is applied and developmental and has been done with a descriptive method. The statistical population of the research included managers, experts and accountants of companies based in Tehran, and 35 companies were randomly selected as a sample. To collect data, a questionnaire was used, the validity of which was confirmed by professors, and the reliability of the instrument was confirmed through Cronbach's alpha and composite reliability. In order to analyze the data, structural equation modeling method with partial least squares approach and Smart PLS and SPSS software have been used. The research findings indicate that strategic management accounting has a positive and significant effect on improving the financial performance of organizations. Also, according to the obtained results, the identification and collection of accounting data, the selection and selection of accounting data, as well as the analysis of accounting data also have a positive and significant effect on improving the financial performance of organizations.