Presenting Pattern of Global Management Accounting Based on Critical Thinking

The aim of the present study was to develop a model for global management accounting principles based on a critical approach. To this end, four principles of relevance, influence, value, and trust were considered as the global management accounting principles and the factors affecting these principles and their outcomes were examined. The research hypotheses were developed based on structural, theoretical, and applied frameworks based on the critical paradigm. The collected data were analyzed by using structural equation modeling and, finally, a model with good fit was extracted. The results of the study suggested that the current position of management accounting is not convincing in theory and practice (based on critical thinking), and the global management accounting principles need to be taken into account in all structural and practical domains for the development of management accounting.