The purpose of the research is to explain the investment development pattern with an emphasis on the management accounting unit. The research was conducted with a mixed qualitative and quantitative approach. In the qualitative part, the content analysis method is used to find the main themes and basic themes, and in the quantitative part, interviews with 8 experts in 2025 are used to confirm and rank the main and basic themes. The statistical population in the content analysis part is Google Scholar, Scopus, and Mag Iran articles. Using Max Quda software, the main and basic themes are analyzed and a qualitative model is designed. In the interview section with experts, a semi-structured questionnaire is used to confirm the qualitative model, and finally, the ranking of the main themes will be done through the Friedman test. The results of the research showed that the research pattern includes the main theme of cost reduction, 2) the main theme of quality improvement, 3) the main theme of profitability improvement, 4) the main theme of process improvement, 5) the main theme of sustainability reporting improvement, 6) the main theme of organizational resource improvement, 7) the main theme of financial and non-financial performance improvement, and 8) the main theme of technology improvement, and 34 basic themes.
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sotudeh,R. and Mirshekari,M. (2025). Explaining the Investment Development Model with Emphasis on the Management Accounting Unit. Strategic Management Accounting, 2(4), 1-21. doi: 10.22034/smajournal.2026.572829.1287
MLA
sotudeh,R. , and Mirshekari,M. . "Explaining the Investment Development Model with Emphasis on the Management Accounting Unit", Strategic Management Accounting, 2, 4, 2025, 1-21. doi: 10.22034/smajournal.2026.572829.1287
HARVARD
sotudeh R., Mirshekari M. (2025). 'Explaining the Investment Development Model with Emphasis on the Management Accounting Unit', Strategic Management Accounting, 2(4), pp. 1-21. doi: 10.22034/smajournal.2026.572829.1287
CHICAGO
R. sotudeh and M. Mirshekari, "Explaining the Investment Development Model with Emphasis on the Management Accounting Unit," Strategic Management Accounting, 2 4 (2025): 1-21, doi: 10.22034/smajournal.2026.572829.1287
VANCOUVER
sotudeh R., Mirshekari M. Explaining the Investment Development Model with Emphasis on the Management Accounting Unit. Strategic Management Accounting, 2025; 2(4): 1-21. doi: 10.22034/smajournal.2026.572829.1287
Strategic Management Accounting