مهدی رضایی

Relationship between strategic management accounting and performance Mehdi Rezaei, Elham Tangestani 1Department of Accounting, Persian Gulf University, Boushehr, Iran 2Department of Management, Persian Gulf University, Boushehr, Iran Many changes in business environment have been confronted firms with extensive challenges.one of the most important challenge is intensify and global competition. Increase of numbers of firms has indicate that managers must use available chances in the markets to increase profitability. Attention to customer focus, organizational evolution, creativity and creative activity have faced the organizations to large frights. Strategic management accounting is the important key to solve this problems. Strategic management accounting specify current status, present state evolution and selection of strategy are among of main stages of performing strategic management. In these stages, they are examined internal factors such as financial structure, staff moral and profitability and external factors such as political, legal, economical, social and cultural factors, technology and competition until firm achieves success that it is same increase of performance and productivity considering importance of managements accounting. Purpose of this investigation is examining relation between strategic management accounting and firm's performance. The method which we have followed in this investigation is of revisal – descriptive type and for this purpose, many numbers of former investigations conducted have been examined in this context which processes, dimensions and challenges have identified. In this way, strategic management accounting confronts to challenges as making distance of real word, difficulty of accessing to rivals information and not signalizing how to perform. It shows effectiveness in reaching the aim, effectivity in doing operational and improvement of performance, measurement of productivity are concepts which strategic management account