Addressing effective and forward-looking tools and approaches for efficient management of organizations, reducing the cost of providing services and production of products and allocating financial resources in order to achieve the expected goals and performance, is very vital and necessary. The purpose of this study was to study the relationship between management accountants and the implementation of strategic management accounting practices. The statistical sample included 403 accountants from the management accounting community who were selected using random sampling method. The type of research was applied research in terms of purpose and descriptive-survey research in terms of data collection with a description of structural equation modeling. Examining the results of the analysis, testing the hypotheses showed that the network of management accountants has a significant positive effect on the implementation of management accounting methods.
Examining the results of the analysis, testing the hypotheses showed that the network of management accountants has a significant positive effect on the implementation of management accounting methods.