Identifying and explaining local factors affecting behavioral management accounting

The statistical population of the research included an unlimited number of experts, professors and specialists in the field of management accounting and behavioral sciences, and the number of interviewees was about 16 people. The sampling method was in the form of a snowball, in which the interviewees were asked to introduce people who are knowledgeable about the research topic to conduct subsequent interviews. Primary data were collected through interviews. According to the methodological process, during the three stages of open coding, central coding and selective coding, firstly, the codes related to the topic were identified from the large number of primary data types; Then, in the method of continuous comparison, a concept was extracted from several codes, and in the same way other codes were also converted into concepts until finally 100 concepts were obtained. In the next step, some concepts were put in the form of a category so that 20 categories were obtained for this research. The findings of the research showed that 4 categories emerged as the central categories, which include: accountants' judgment, people's judgment and decision making, behavioral factors, evaluation and control. Other categories to be presented in the visual model were placed in five categories of causal conditions (4 categories), background or context (2 categories), intervening conditions (4 categories), strategies (3 categories), consequences (3 categories). Finally, the results showed the significance of the relations and components of the presented model.