Proposing the Accounting Model of Strategic Management based on the Development of Accounting Databases In Crisis Conditions

The main objective of this research was to design a strategic management accounting model based on the development of accounting databases in crisis conditions and to validate the model. To achieve this objective, an exploratory sequential combination method was used, and the data was collected in two stages. In the qualitative part, using the Foundation's data method, through structured interviews with 20 experts who selected by theoretical sampling, data was collected and using the systematic design of Strauss and Corbin, codes and components were collected. Strategic management accounting based on the development of accounting databases was obtained in crisis conditions and compiled in the form of a conceptual data model of the foundation. Based on the findings from the qualitative stage, a questionnaire and a preliminary model were designed, and after measuring its validity and reliability, this questionnaire was implemented through the participation of 267 managers and specialists of listed companies, and the findings of the research showed The most predictive model is related to key variables including culture-building, information sharing in companies, orientation to companies' strategies through accounting information systems and trust building among different layers of the company.