Document Type : Research Paper

Authors

• Ebrahim Madanpisheh ¹
• Mohammadreza Abdoli ²
• Maryam Shahri ³
• Mehdi Safari Gerayli ⁴
• Hasan Valiyan ³

¹ PhD student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

² Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

³ Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

⁴ Associate Professor, Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

Abstract

This study attempts to create a management accounting framework with a Six Sigma approach and evaluate the identified dimensions. The method used in this research is grounded theory in the qualitative phase and evaluating the identified dimensions in the quantitative phase. The study's questioning period was also conducted over a period of 6 months, and the tools used were interviews and questionnaires. In this study, first, scholars in the field of management accounting participated through interviews, then specialized members of Tehran Stock Exchange companies commented on the evaluation of the identified dimensions. The results in the qualitative section have led to the creation of an octagonal theoretical framework that interprets the central phenomenon of the study. Also, in the second phase of the study, the most central criterion identified for the study phenomenon, namely the profit analysis criterion, was selected. The results obtained can develop the level of analytical technicality regarding the functions of corporate accountability to stakeholders.

Keywords

• Management Accounting
• Strategic Approach
• Competitive Effectiveness

Main Subjects

• Financial Accounting