The success of any organization in achieving its goals depends significantly on the decisions of managers. The success of management accounting also depends on being able to improve managers' decisions by providing useful information. But the main problem in management accounting is not using the theoretical framework and theories of accounting. In order to develop the conceptual and developmental management accounting at strategic levels of the organization with a critical accounting approach to play an effective managerial role, the researcher, while describing, explaining and modeling management accounting with a critical thinking approach, seeks to identify indicators and components. To determine the role of management accounting in the development of management attitudes, beliefs and actions. For this purpose, in the present article, the researcher, using the data theory method of the foundation, presented a conceptual model for management accounting based on critical thinking through interviews with experts in knowledge-based companies. The results of the research in the presented model have three categories of causal conditions such as socialization, leadership and systemic thinking, culture building as a category of contextual conditions, environmental conditions as intervening conditions, formulation of requirements and strengthening of management factors as strategies and Consequences were identified.