Effective Evaluation System Based on Management Accounting Information to Control the Strategy Using an Exploratory Approach

One of the most important factors for the success of an organization is the existence of appropriate strategies, because it plays a significant role in creating competitive advantages. If an effective control system is needed to improve the implementation of an organization's strategies, the characteristics of this control system must be identified. Accordingly, it is necessary to identify regulatory factors in the implementation of the strategy. A quality information system can meet the monitoring needs of its users well and provide user performance and consequently the organization, so management accounting information systems can be used to support the desired strategies. The main purpose of this study is to identify regulatory factors in the implementation of the strategy management accounting information using an exploratory approach and correlation test. The statistical sample of this research includes 384 members of the board of directors of companies in Fars province, which were studied in 1400. To test the hypotheses, the data were analyzed by structural equation modeling and exploratory analysis. In this study, first, by combining financial and non-financial indicators based on management accounting information, regulatory factors in the implementation of the strategy were identified. Then, through the factor analysis test of information provided by the budget, financial and non-financial performance indicators are examined in order to supervision the implementation of the strategy. The results showed that the information provided by the budget and financial and non-financial performance indicators are used to supervision the implementation of the strategy. The theoretical value of this research is to establish the relationship between various indicators within the organization with the strategic plan and explain the quality of this relationship. The practical value of this research is to suggest corrective measures in the control system and strategic system of an organization, which if implemented, the monitoring system of the implementation of an organization's strategy will be upgraded.