Management accounting has evolved significantly over the past decades, integrating modern theories and innovative approaches to enhance decision-making processes within organizations. This book provides a comprehensive analysis of contemporary management accounting practices, aligning them with emerging theoretical frameworks. Written in Farsi and developed within the Iranian academic and business context, the book critically examines traditional cost management techniques while exploring strategic cost management, performance measurement systems, and behavioral aspects of accounting. Drawing from both global and local perspectives, the book discusses the impact of modern economic theories, information technology advancements, and data-driven decision-making on management accounting. Additionally, it highlights the role of sustainability, digital transformation, and corporate governance in shaping accounting practices. By incorporating empirical evidence and case studies relevant to Iran’s economic landscape, this work serves as a valuable resource for academics, professionals, and students seeking to understand the evolving role of management accounting in today’s dynamic business environment. This book aims to bridge the gap between theory and practice, fostering a deeper understanding of how modern management accounting principles can enhance strategic planning, risk management, and organizational performance in an era of rapid economic and technological changes.