The role of management accounting in individual and social behavior (based theory approach)

Management accounting as an information center has an impact on various behavioral factors and various behavioral structures. Behavioral factors of management accounting as information providers of this center and managers as major users of information are important. The purpose of this research is to present a model of criticism of individual and social behavior in behavioral management accounting using a qualitative approach (foundation data theory). The data collection tool was a semi-structured interview with experts. For this purpose, in 1401, using the purposeful sampling approach (snowball), in-depth interviews were conducted with 12 experts who had opinions and experience in the field of management accounting. The data of the research was analyzed using the coding method and using the Max Kyoda software. Based on the presented model, the results showed that the most important factors influencing behavioral management accounting are categories such as psychological phases, including cognitive psychology, motivational psychology, and social psychology. The central category in this research is behavioral management accounting at individual, group, organizational and social levels. Two main categories namely managerial factors and the effects of management accounting techniques formed the background conditions. The first category of background conditions is related to project management and risk management. Risk management in the field of behavioral management accounting provides its different levels.