The explanation of the role of management audit information in the strategy development process based on the actors-network approach

Increasing attention to the role of information and communication and social factors as well as sociology in all sciences is considered one of the effective infrastructures in development growth and prosperity in every science. Accounting and auditing as knowledge, experience and skills that are always on the path of growth, from the two perspectives of knowledge and professionalism, are always intertwined in various dimensions with the surrounding environment and society of the organizations and companies and on the path of evolution, progress, construction and interaction are in communication and interaction with many actors and networks. The theory of actors pays attention to the relationship between variables. The existing communication and recognition of the role of each actor in an organizational environment, regarding the functions of the information system, can contribute to the extensive evolution of accounting from two perspectives of knowledge and profession. The Actor-network theory is one of the theories of sociology. Auditing every organization always tries to operate efficiently, effectively, and with the lowest cost, using all facilities for economic effectiveness and helping the management provide timely reporting for strategic decisions. The independent evaluation of managers' performance is done through these internal audit groups. The present research is correlational and scientific, and it was carried out using questionnaires, distributed among ۲۵۰ accountants and auditors of Iranian public and private auditing institutions and the stock exchange market, as well as using the SPSS Software. Based on this, according to the practical aspects of the research and as a distinguishing feature from other conducted research, considering its innovative aspect, the effect of the actors-network and its constituent parts is explained, and its impact is investigated in improving the situation and strategic decisions.

کلیدواژه ها:

Management Audit ، Strategy Formulation Process ، Actor Network Theory (ACT)