Corporate governance characteristics, strategic management accounting and management accounting

The purpose of this study is to "designing a model of corporate governance characteristics with an interactive approach to strategic management accounting and management accounting". In this regard, we used, confirmatory factor analysis and structural equation modeling to design a model of corporate governance characteristics with an interactive approach to strategic management accounting. The study population on the qualitative part includes managers, heads and university professors of management accounting, during the year 2019 and on the quantitative part, all the accepted companies at TSETM, during the years 2011 to 2018. The sample size includes 24 experts in the field of management accounting with a focus on corporate governance and 150 companies, which was selected by theoretical saturation method and to collect data in this study, semi-structured interviews and Delphi method were used. Validity of the questionnaire, approved by experts with using analysis of Smart pls and Spss software and the reliability was approved by using Cronbach's alpha coefficient. The results showed that the components of management accounting, it has a significant effect on the strategic management accounting components and corporate governance characteristics.