The Research Future of Management Accounting Based on Data-Based Systems

The purpose of this research was to explore the future of management accounting, specifically focusing on data-based systems, using a structural analysis approach. The study aimed to provide insights into the field by projecting trends and developments up to the year ۲۰۳۰.This research is exploratory in terms of its purpose and application. The participants were ۲۰ experts in the accounting profession who were selected using purposive judgmental sampling. The data processing involved the use of the structural interaction analysis method and the MICMAC software. According to the findings of the structural analysis of business globalization, the key drivers include the convergence of accounting and business, the relationship between industry and university in management accounting, the increase of academic experts, and the rapid pace of technological and business intelligence changes. They have an impact on improving the quality and quantity of companies' profits in the future of the management accounting profession by ۲۰۳۰. The results show that these drivers play a crucial and highly effective role in enhancing the future profitability of companies in various sectors within the management accounting profession.This finding can be valuable for management accounting policymakers to anticipate future developments in this profession and avoid being caught off guard.