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.

To compensate for creativity and innovation indeveloping and implementing Management procedures and methods of work organization are often newer and better manage the rewards. Rewards of the work perform the duties of level higher than done ordinary. Compensation on the plans Accounting income numbers, along with other factors such as job security, job level, and the company has a direct relationship with a well-managed, directly or indirectly, Companies associated with high profitability. It is assumed that managers are looking to increase welfare through increased profitability. This descriptive study was conducted library. Objectives of the relationship between activity level managers are rewarded. Results This study demonstrates that there is a direct relationship between level of compensation to which they belonged.

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.

This study examines the relation between Accounting conservatism and liquidity Management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used. First, Accounting conservatism has been measured by Gyvly and Hime model and then to measure the effects of Accounting conservatism on cash and tendency to saving is measured by Kahal Batz et.al (2009) and Almeida et.al (2004) models respectively. Empirical evidence suggests that there is a significant relationship between conservatism and Management of liquidity. Also between Accounting conservatism and thetendency to saving there is a significant negative relation. The research results show of the more conservatism, the less cash available for firms.

This article investigates the Balanced Scorecard technique, which is one the most modem techniques in managerial Accounting. First, particular characteristics of the technique are described. Then, the procedure of designing the balanced scorecard and steps required for its implementation is explained. In order to introduce practical examples, some applications of the balanced scorecard in various industries and in different countries as well as its advantages and disadvantages are offered.  It is concluded that the balanced scorecard technique is one of the most important and advanced techniques for performance evaluation in the organization; it can be employed as a framework for strategic Management and organizational changes, and it completes the existing managerial Accounting techniques in this area. In spite of this, the employment of it should be based upon the cost-benefit analysis and the steps that were discussed in this article.

The category of Management Accounting is one of the important topics that by providing and providing useful information within the organization in various fields, you can have the value of buying in the organization. Due to the difference in the level of maturity of organizations (organizational life, organization size, Management attitude, organizational culture, etc. ) from the use of "14 procedures of Management Accounting", the block of Management Accounting is not always the same and the variable of compliance with the "four principles of global Accounting" Is managed. The purpose of this paper is to modify the Management Accounting maturity model. For this purpose, first a set of concepts, factors, key dimensions and Management Accounting indicators were extracted. Then, in order to confirm the concepts, factors and characteristics of 86 experts and experts in the Management Accounting profession using purposive sampling, a survey was conducted and their views were examined and research data were analyzed using SPSS software. Finally, maturity levels were determined using the Integrated Maturity Model (CMMI) logic. The research findings show that for a total of five levels of maturity, 282 indicators must be observed to guide the organization to the highest level, ie "optimal". One of the most important results of the research is to develop a tool for self-organization in order to change the differences between the expectations of organizations and the strategic goal.

This study provides a conceptual framework for Management Accounting training that is rooted in the organizational economics literature and in which Management Accounting is viewed as a response to the lack of aspects of market transactions in organizations. In general, Management Accounting methods can be classified as the following tools: coordinating the supply and demand of resources in the absence of prices, measuring resource consumption due to asymmetry in the cost function and controlling the resources used when asset ownership is beyond their control. This conceptual framework not only gives to the Management Accounting an intellectual cohesion, but also enables it to express its diverse subjects in a logical method.