In the today’s competitive space, managers try to create maximum values in their organization and to assign more market and business contribution to their products and services. Management Accounting, as the consultant of managers for decision-making and planning, plays an important role in organizations. This research studies management accounting through testing the effective factors and variables on its process and future. To do so, eight assumptions including 8 effective variables on Management Accounting System (MAS) were tested by distributing questionnaires between experts and by fulfillment of appropriate statistical tests. These variables are university education and research system, IT, culture and cultural components, organizational factors, modern management accounting methods, economic variables, business requirements, and business variables. The results show that all these factors affect management accounting and should be considered in the theoretical framework of management accounting and designing future conceptual patterns for it. Kewwords: management accounting, culture and cultural components, business requirements
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