An integrated model of sustainable development management accounting

Sustainable development is one of the important concepts that has come to the fore in the scientific and international circles as a result of social and environmental changes over the last few decades. The importance of the role of management accounting in the area of sustainability, on the one hand, is to provide facilitation information for managers' sustainable decisions and, on the other hand, to provide the necessary information for reporting to create a sustainable value for the stakeholders. Analysis of these reports helps to improve the economic, environmental and social effectiveness and efficiency. Therefore, the present research is to explore the motivational factors and requirements for sustainable development management accounting and the integration of the consequences of sustainable management accounting with the strategic decisions of the company and it also assesses its consequences. Ultimate goal of the study is to develop a sustainable development management accounting integrated model. For this purpose, a grounded theory design was used within a qualitative approach. The data were extracted through deep interviews with university and professional experts of the country during the years 2017 and 2018, and after open, axial and selective coding, data from interviews and the analysis of the findings was used as a basis for the sustainable development management accounting integrated model