Designing a Structural Model of Indigenous Factors Affecting Behavioral Management Accounting

The purpose of this research was to design a structural model of local factors affecting behavioral management accounting. The research method was qualitative and quantitative. Research information was collected through interviews. The statistical population of the research included experts, professors and specialists in the field of management accounting and behavioral sciences, and the number of interviewees was about 16 people. The sampling method was in the form of a snowball, in which the interviewees were asked to introduce people who are knowledgeable about the research topic to conduct subsequent interviews. Primary data were collected through interviews. According to the methodological process, during the three stages of open coding, central coding and selective coding, firstly, the codes related to the topic were identified from the large number of primary data types; Then, in the method of continuous comparison, a concept was extracted from several codes, and in the same way, other codes were also converted into concepts, until finally 20 categories and 100 concepts were obtained. In the next step, the obtained indicators were designed in the form of a questionnaire, and 58 completed questionnaires were collected among the second statistical population, i.e. the activists and employees of the field of management accounting in the capital market, who were available, and the data obtained in the quantitative part of the research. were analyzed and the findings of the research showed that 4 categories appeared as the central categories which include: judgment of accountants, judgment and decision making of people, behavioral factors, evaluation and control. Other categories to be presented in the visual model were placed in five categories of causal conditions (4 categories), background or context (2 categories), intervening conditions (4 categories), strategies (3 categories), consequences (3 categories). Next, based on the indicators, components, concepts and categories of the proposed model, a questionnaire of 100 questions was developed and based on the collected data, the relations of the proposed model were examined, and finally the results showed the significance of the relations and components of the model.  Therefore, it can be claimed that all existing structural relationships have been confirmed and the quantitative analysis is valid on the accuracy and reliability of the results of the qualitative analysis. Therefore, the results of the confirmatory factor analysis indicate the overall fit of this component (causal condition variable, central, strategies, context, interventionist, and consequences) of the proposed model with the data and indicate the proper fit of this part of the measurement model.