The Impact of Intelligent Leadership and Organizational Structure on Management Accounting Trends with Emphasis on the Intermediate Role of Information Technology

The current study aims to investigate the impact of intelligent leadership and organizational structure on Management Accounting Trends with emphasis on the role of mediator IT is done. The method of the study is descriptive and the research plan is correlation through structural equations modeling. The total population of the study included the entire high level managers of companies listed in Tehran Stock Exchange in 2018, i.e. 500 individuals, out of whom 215 were selected as the sample population of the study based on Cochran formula using random sampling. To collect research data from three researcher-made questionnaires of intelligent leadership, organizational structure and management accounting trends and Standard Questionnaire Information technology was used. The content validity of the questionnaire was confirmed by confirmatory factor analysis, composite reliability index (CR) and mean variance index, the content validity of the questionnaire was confirmed by confirmatory factor analysis, composite reliability index (CR) and mean variance index, the reliability of the questionnaire was confirmed by Cronbach's alpha coefficient. Research data after collecting were analyzed using Lisrel and SPSS software. The results show that smart leadership is directly and with the mediating role of information technology has a positive and significant impact on management accounting. Also, it was found that the organizational structure is directly and with the mediating role of IT has a positive and significant impact On Management Accounting. As a result, to develop management accounting trends intelligent leadership, organizational structure and information technology must be considered.