Presenting the Management Accounting Model in the Digital Era with a Data-Oriented Approach in Vensim System

Gholami, Abdolkarim; Khanmohamadi, Mohamad Hamed; Vakilifard, Hamidreza; Ranjbar, Mohamadhosein

doi:10.22034/kps.2024.476400.1199

Presenting the Management Accounting Model in the Digital Era with a Data-Oriented Approach in Vensim System

Document Type : Original Research Manuscripts

Authors

Abdolkarim Gholami ¹

Mohamad Hamed Khanmohamadi ²

Hamidreza Vakilifard ³

Mohamadhosein Ranjbar ⁴

¹ PhD Student, Department of Accounting, UAE Branch, Islamic Azad University, Dubai, United Arab Emirates.

² Associate Professor, Department of Accounting, Damavand Branch, Islamic Azad University, Tehran, Iran.

³ Professor, Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.

⁴ Associate Professor, Department of Accounting and Finance, Bandar Abbas Branch, Islamic Azad University Bandar Abbas, Iran.

https://doi.org/10.22034/kps.2024.476400.1199

Abstract

The research aims to provide a management accounting model in the digital age with a data-oriented approach in Vensim system. It was applied research and qualitative with the approach of grounded theory. The methodological approach was followed by using different methods of data collection, such as the method of library study and review of sources and specialized texts, as well as semi-structured interviews. Based on targeted sampling, 20 managers and shareholders of the stock exchange and financial management experts were interviewed in 2023. The conducted interviews were coded in ATLAS.TI software. In order to confirm the results obtained based on three classifications, the data were evaluated and qualitatively analyzed. Based on the system dynamics method, mathematical modeling of the codes obtained from the qualitative analysis has been done. The analysis is based on simulated data and improved model in Vensim software. The findings of the research were identified separately in five categories: causal, background, intervention, strategy and consequences. A model was identified in 6 categories, 16 core codes based on 109 coders. Causal conditions (advancement of science and technology, changes in business conditions and management conditions), strategies (education, infrastructure, targeting of financial reporting and policy making), consequences (optimization of decision making, business prosperity and economic productivity), Background conditions (economic and political environment and accounting situation). and intervening conditions (negligence and neglect, cultural and social conditions, access to resources and environmental conditions) are designed. In the digital era, access to large and high-quality data has enabled more accurate analyses.

Keywords

Management Accounting

Digital Era

Data-Oriented

Vensim System

Subjects

Knowledge Extraction

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