An overview of the role of management accounting in improving financial performance

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This article aims to examine the role of management accounting in improving financial performance. According to managers' information and their decisions, management accounting collects and analyzes financial and non-financial information to help managers in making strategic and operational decisions. In this article, the importance of management accounting in improving financial performance has been investigated based on a systematic review of available sources in this field. The results of this review show that management accounting can have a positive effect on improving financial performance. By improving decision making, controlling costs, evaluating performance, and improving communication, management accounting can improve financial performance. According to the results of previous studies, it can be recommended that organizations pay attention to better decision-making, cost control, performance evaluation, and communication improvement in the design and implementation of management accounting systems to improve their financial performance.