Provide a model of management accounting system based on the dynamic capabilities of the accounting information system

An accounting information system is a management structure that incorporates a variety of techniques used by an organization to collect, process, manage, report, and retrieve financial data to assist managers in making objective decisions. Today, management accounting system is considered as an important part of the management process that is critical to the success of the organization. In order to achieve competitive advantage, appropriate strategies are provided by efficient organizational factors such as effective management accounting system. Therefore, in order to achieve these goals, the existence of an accounting information system with dynamic capabilities is necessary. Therefore, based on this argument, the purpose of this study is to provide a model of management accounting system based on the dynamic capabilities of the accounting information system. The results of interviews with financial managers and accounting experts of 86 companies listed on the Tehran Stock Exchange and analysis of data by structural equation modeling show that the dynamic capability of the accounting information system affects the management accounting system.