Identifying the components affecting the evolution of management accounting using fuzzy ANP method among companies of the Stock Exchange and Securities Organization

The primary purpose of accounting information is to assist users in making decisions. Management accounting is a branch of accounting that provides information to managers and forms an essential part of the strategic process in an organization and includes the process of identifying, measuring, collecting, analyzing, preparing, interpreting and sharing information. Institutional thinking in management accounting can be expressed in the emergence of qualitative characteristics of accounting information such as impartiality, objectivity, and honest expression that are expressed in the conceptual framework of financial reporting. The present study is a survey and is of an applied type. The statistical population of this research includes experts familiar with management accounting, accountants and auditors in the Stock Exchange and Securities Organization, of which 10 experts were identified and considered as the statistical population of the research. Data collection tool is an expert questionnaire and pairwise comparisons. According to the studies, it was found that 5 components of manpower, socio-political factors, economic factors, legislative institutions and organizational and technological factors have been identified as the main dimensions in the design of this model. Based on the results, it was found that all these components have had a significant impact on management accounting. Therefore, according to the research findings, it can be concluded that among the management accounting factors, the main components of economic factors and organizational and technological factors have had the greatest impact on the formation and evolution of management accounting.