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It can help financial managers to make decisions in the value chain by using the participation of companies in the management accounting system. But unfortunately, despite the passage of time, the accounting techniques of strategic management are still unknown to financial managersand have led to the reduction of companies' participation in strategic decisions. The purpose of this research is to examine the effect of the management accounting network and the strategic feelings of management accountantson strategic management, emphasizing the moderating role of organizational culture and information systems. To study the theoretical foundations and examine the background of the research, a library method is used using Persian and Latin specialized books and articles and theses. The type of data used are quantitative and qualitative data, since the method of collecting information in each research is determined according to the type and nature of the research. In this research, two questionnaires are used. The research questionnaire consists of two parts, in the first part demographic questions are asked. In the second questionnaire, it is used to collect information related to strategic management accounting. The Likert method, which is a 5-point scale, was used to set up the questionnaire. Research evidence indicates that there is a positive and significant relationship between the management accounting network and the implementation of strategic management accounting practices. There is a relationship between the quality of information systems and strategic management accounting. Also, information systems moderate the relationship between the management accounting network and the implementation of strategic management accounting practices. There is a positive and significant relationship between innovation-oriented culture and the implementation of strategic management accounting practices. There is a positive and significant relationship between the result-oriented culture and the implementation of strategic management accounting practices. Innovative culture moderates the relationship between the management accounting network and the implementation of strategic management accounting practices. Results-oriented culture moderates the relationship between management accounting network and implementation of strategic management accounting practices .There is a positive and significant relationship between emotions and implementation of strategic management accounting practices. Information systems have a moderating effect on the relationship between emotions and implementation of strategic management accounting practices .Innovative culture has a moderating effect on the relationship between emotions and implementation of strategic management accounting practices. Result-oriented culture has a moderating effect on the relationship between emotions and implementation of strategic management accounting practices.\u003Cbr>Keywords\u003Cbr>Management Accounting Network, Strategic Emotions of Management Accountants, Strategic Management, Organizational Culture, Information Systems. |  |  |\n| \u003Cbr>2. Ph.D in Accounting, D","cbCaia3jBFXq2T3r","https://ap.wps.com/l/cbCaia3jBFXq2T3r","pdf",810083,35,"English","# Abstract\n# Keywords\n# References","[{\"question\":\"What relationships does the study test between the management accounting network and strategic management accounting practices?\",\"answer\":\"It finds a positive and significant relationship between the management accounting network and implementing strategic management accounting practices. It also shows that information systems moderate this relationship.\"},{\"question\":\"How do organizational culture dimensions affect strategic management accounting implementation?\",\"answer\":\"Innovation-oriented culture and result-oriented culture each have positive and significant relationships with implementing strategic management accounting practices. Both cultures also moderate relationships involving the management accounting network and the emotions of management accountants.\"},{\"question\":\"What role do information systems play in the study’s outcomes?\",\"answer\":\"Information systems show a positive and significant relationship with strategic management accounting, and they also moderate the relationship between strategic emotions and the implementation of strategic management accounting practices.\"}]","The Impact of Management Accounting Network and Strategic Emotions of Management Accountants on Strategic Management with Emphasis on the Modifying Role of Organizational Culture and Information Systems | PDF",88]