Abstract

The purpose of this paper is to review management accounting research and extract the agreed theoretical factors regarding the gap between rules and practices in management accounting. In this regard, by reviewing articles and research on the gap between rules and practice in accounting management, five concepts are considered as a stellar model, called the effective factors in the gap between theory and practice in management accounting. The design of this content will help to bring forth the results of researchers and modern management accounting techniques. In this model, the main concepts and subcategories are related and, in any sense, the influential factors can also influence other concepts. Academic factors and issues related to education and the academic spectrum are mentioned in the first sense. In the second sense, the accounting profession and the accountants of management, as well as the accountants' performances, are examined. In the third sense, managers are also affected by their decisions in choosing procedural and cost considerations. Meanwhile, corporate and government ownership and factors such as competition and customer orientation are mentioned in the fourth concept. Finally, in the fifth sense, the inherent features of technical management techniques and procedures are discussed. The fourth backing being the organizational and governmental ownership and factors such as competition and customer orientation are mentioned in describing each of the concepts. Finally, in the fifth sense, the inherent features of technical management of techniques and procedures are discussed. The theoretical and research supports are discussed while describing each of the concepts.