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Designing the Strategic Management Accounting Model in the Banking Sector with an Interpretative Structural Approach
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Ismail Rajabi   , Arezo Khosravani * , Reza Ziyari , Arefeh Mohaghegh |
| Semnan Islamic Azad University |
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Abstract: (204 Views) |
This research was done with the aim of designing the accounting model of strategic management in the banking sector with an interpretative structural approach. The information needed for the research to present the model was collected from among the experts, that is, 16 management accounting experts in the banking field. In this research, a model for strategic management accounting in the banking sector was designed using Interpretive Structural Modeling (ISM). The results showed that the accounting factors of strategic management include increasing strategic competitiveness, improving performance and management reports, optimal management of resources and costs, improving internal control systems, making effective organizational decisions, creating sustainable competitive advantage, strategic planning and budgeting based on information systems indicators. It will include adapting the bank's structure, improving the information structure, upgrading costing strategies, creating a value chain, validating information and reports. Also, organizational culture factors including innovative and creative culture, culture of adaptability and adaptability, promotion of culture of accountability and culture of meritocracy in addition to promotion of accounting factors of strategic management can improve and promote accounting factors of strategic management including increasing strategic competitiveness, improvement of reports through the promotion of information systems. functional and managerial, optimal management of resources and expenses, improvement of internal control systems, adoption of effective organizational decisions, creation of sustainable competitive advantage, strategic planning and budgeting.
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| Keywords: strategic management accounting, information systems, banking system |
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Full-Text [PDF 1388 kb]
(146 Downloads)
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Type of Study: Research |
Subject:
Accounting
Received: 2024/05/7 | Accepted: 2024/05/8 | Published: 2024/11/29
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