Investigation of the effect of interactive and diagnostic approach on the selection of new management accounting activities and prioritization of techniques appropriate for public companies by ISM method

Document Type : Research Paper


1 Department of Accounting, Kerman Branch, Islamic Azad University, Kerman, Iran

2 Department of Accounting, Shahid Bahonar University of Kerman, Kerman, Iran


The main purpose of this study is to investigate the effect of interactive and diagnostic approaches in the use of management control systems on the acceptance of new management accounting activities. This study also aims to determine the most appropriate modern management accounting techniques in public companies of Iran. The statistical population of the research, in the qualitative part, includes experts, and in the quantitative part includes financial managers and heads of industrial accounting in Iranian public companies. The snowball method based on the views of 15 experts is used in the qualitative section. 384 financial managers and heads of industrial accounting are selected based on Morgan's table in the quantitative section. In this study, the field method, with the help of library studies and interviews, is used to collect data and determine indices. In the quantitative part, data were collected using specialized questionnaires. After data collection, the hybrid method was used to combine the results of systematic review studies and interviews. Interpretive Structural Model (ISM) was used to determine the appropriateness and importance of the study activities. Qualitative content analysis was performed using MAXQDA software. Structural equation modeling with the technique of partial least squares (PLS) was also used to test hypotheses. The results of hypothesis testing showed that the difference between interactive and diagnostic approaches affects the application of management control systems, selection of new management accounting techniques and public companies, and a crucial role in the success of these techniques in public companies.


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Volume 13, Issue 2
July 2022
Pages 2151-2165
  • Receive Date: 05 December 2021
  • Revise Date: 19 January 2022
  • Accept Date: 21 February 2022