Explaining the Development Pattern of Management Accounting Services Market

Given the importance and role of customers in maintaining and enhancing the market share of reporting entities to ensure their continued presence in the market, and considering the availability of necessary data for decision-making, the application of management accounting techniques is of significant importance. Addressing the existing gap in the market for such services in Iran, the present study aims to develop a framework for expanding the market for management accounting services in the country. This study is qualitative in nature, with data collected through in-depth semi-structured interviews conducted with financial managers of industrial units in 2024. The process continued until theoretical saturation was achieved. Respondents were selected using the snowball sampling method. Data analysis was carried out based on the Grounded-Theory approach. Based on the study's findings, focusing on creating a need for cost accounting systems, corporate governance, and oversight as causal factors can lead to the development of the market for management accounting services in Iran. Based on research findings, by focusing on creating the need for a costing system, corporate governance, and supervision, it is possible to help develop the market for management accounting services. The results of this study can not only enrich the research literature but also contribute to the development of the market for management accounting services. This, in turn, can create the necessary conditions for improving the quality of products or services and increasing the profitability of reporting entities.