Accounting positioning in the managerial planning process

Decisions for the future without analyzing and evaluating various strategies waste of time and will lead to a significant loss. The emphasis of financial accounting principles and limits governing the quality of financial data bring about the fact that the existence of reliable financial information would not suffice for planning. Necessity of applying the management accounting reports based in such cases is more than ever before.
In this paper, we have identified and ranked factors that influence the decision making of managers in the field of management accounting, with the objective of responding to the question: "What are the factors affecting the decision making of managers in the field of management accounting?"
For this purpose, the statements and the major obstacles in the field of management accounting decisions have been extracted and analyzed based on literature and theoretical foundations and then relying on statistical and data analysis software SPSS, key features have been identified. It was also determined that these criteria are good theoretical grounds for ranking factors influencing management decisions in the field of management accounting. Finally, according to experts and professionals in the field and using the method of AHP and Expert choice software factors extracted from the previous step have been ranked.