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.

Several new techniques of management accounting under three major titles: cost management, strategic management and management accounting in new organizations. This development is now commonly known as management accounting change. To learn about management accounting change, some would tend to concentrate only this new development. To define management accounting in terms of three views: technical-managerial, pragmatic- interpretive and critical-socio-economic.Also in this studying, we identify three distinct schools of thought that fall under the broader heading of critical management accounting research:-political economy of management accounting-post-modern perspective, mainly foucaldian perspective-Habermasian or Frankfort schools “critical theory”.

Study of the historical trend of sciences show that sciences have evolved in light of societie’s progress. In this historical trend, societies after passing of agriculture and industrial era reach to modernity era. Modernity has been affected on all aspects of human life such as society, economic, political and environmental life. The objective of this research is to investigate of the modernism variables on development of management accounting techniques. This research is a qualitative research and its research method is historical. Research results show that management accounting as a science has evolved when entities entered in modernity era, and arise of the management accounting techniques are resulting of entities activities in a modern environment.

The purpose of this study is to "designing a model of corporate governance characteristics with an interactive approach to strategic management accounting ". In this regard, while reviewing the concepts of corporate governance, management accounting, strategic management accounting, company size and organizational life cycle by interviewing experts in the field of management accounting with a focus on corporate governance by qualitative analysis to design a model of corporate governance with an interactive management accounting approach We dealt with strategic and accounting management and identification of metrics and components. The study population includes managers and heads and university professors of management accounting with a focus on corporate governance. The sample size includes 24 experts in the field of management accounting with a focus on corporate governance, which was selected by theoretical saturation method and to collect data in this study, semi-structured interviews and Delphi method were used. The results of qualitative analysis by Maxqda software showed that the dimensions and components of the corporate governance characteristics model with an interactive approach to strategic management accounting and management accounting 1-Corporate governance characteristics (members, ownership, information resources, future plans and employment, transactions and comments) And 2-Components of strategic management accounting (strategic, evaluation and monitoring, analysis) and 3-Components of management accounting (activity, quality, analysis, evaluation and improvement, organizational strategy management). Also, 35 indicators for these components were finally approved by experts.

In this article we investigate and conceptualize the recent convergence of management accounting (MA) and financial accounting (FA) with the advancements in information technology (IT), and illustrate that how this convergence is manifested in the technical and technological domain, and how it is reflected in behavioral and organizational domain.Designing the analytical model by Hemmer and Labro (2008) with forward-looking of financial accounting leads to forward-looking managerial accounting, and lead to build a conceptual framing to analyze this convergence. According to this framing, information technology serves as a facilitator, catalyst, motivator or even as an enabler for the convergence of MA and FA. We further argue that convergence is a much broader than claimed by Hemmer and Labro. This convergence in technical and technological domain, including the intentional integration of information systems and software, intentional combinations of methods or standards, and in behavioral and organizational domain including (un)intentional alignment regarding both work and functions.Based on observations, it is concluded that the forward-looking FA elements are often intertwined with MA, and vice versa, and that convergence in technical and technological domain appears to precede convergence in the behavioral and organizational domain. In most of observations, IT plays an important or even crucial role in this convergence process. Also, suggested several avenues for further research.