Identifying the Factors Influencing the Adoption of Management Accounting Techniques in Iranian Commercial Banks
Keywords:
Management Accounting Techniques, Iranian Commercial Banks, Modern TechnologiesAbstract
Given the importance of Iran's utilization of modern technologies and the recent significant global transformations—as well as the need for creative thinking, professional competence, and strategic foresight to prevent the widening income gap with leading countries in this field—and considering the rapid and constant pace of technological change, the present study explores the dimensions, components, and indicators of management accounting techniques in Iranian commercial banks. To this end, experts and specialists were selected, including university faculty members, seasoned professionals, and managers with at least ten years of experience in management accounting. Sampling was conducted purposefully, and a total of 15 interviews were carried out. The data obtained from the interview transcripts were analyzed using MAXQDA software to enhance precision and accelerate the research process. Based on the qualitative methodology adopted in this study, through the three stages of open coding, axial coding, and selective coding, a set of concepts and categories was extracted. The concepts derived from the data of 15 semi-structured interviews were classified into 17 core categories. The qualitative findings of this research indicate that the implementation of modern management accounting techniques in banks not only improves resource allocation and reduces redundant costs but also plays a crucial role in enhancing service quality, increasing customer satisfaction, and creating competitive advantage. These techniques can be extended from the tactical level to the strategic level of the organization. Moreover, the findings suggest that the success of banks in an era characterized by competition, digitalization, and environmental imperatives necessitates moving beyond traditional accounting boundaries and adopting multidimensional evaluation and decision-making systems. These techniques should not be implemented in isolation but rather within an integrated framework aligned with the bank's overarching strategy.
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Copyright (c) 2025 Alireza Fakhrabadi (Author); Habib Piri (Corresponding author); Reza Sotudeh, Abbasali Haghparast (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
