The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open 3092-6238 In Press 2027 08 01 Designing a Model for the Application of Artificial Intelligence in the Transition to Management Accounting with Emphasis on Ethical Considerations Designing a Model for the Application of Artificial Intelligence in the Transition to Management Accounting with Emphasis on Ethical Considerations 1 24 EN Journal Article 2026 06 19 <p>The aim of this study is to design a model for the application of artificial intelligence in the transition to management accounting with emphasis on ethical considerations. With the expansion of artificial intelligence technologies, the application of these technologies in management accounting processes has created valuable opportunities for improving decision-making quality, increasing efficiency, and enhancing organizational performance. However, challenges such as privacy protection, transparency, algorithmic fairness, and accountability have further highlighted the necessity of considering ethical dimensions. In terms of purpose, the present study is applied, and in terms of method, it adopts a mixed-methods (qualitative–qualitative) approach. In the first stage, using the meta-synthesis method and a systematic analysis of previous studies, the factors affecting the application of artificial intelligence in management accounting were identified and categorized. Subsequently, in order to explain the relationships among the identified dimensions, Interpretive Structural Modeling (ISM) and MICMAC analysis were employed with the participation of experts in accounting and information technology. The findings led to the identification of 36 components classified into seven main dimensions: data ethics and privacy; algorithmic fairness and transparency; accountability and system governance; professional competence and judgment; strategic advantages and decision-making; infrastructure and implementation challenges; and organizational outcomes and social interactions. The results of Interpretive Structural Modeling indicated that dimensions related to governance, infrastructure, and ethical considerations play a driving and foundational role in the successful implementation of artificial intelligence, while the other dimensions are influenced by them. Accordingly, the realization of intelligent management accounting requires the simultaneous development of technological infrastructure, the establishment of data governance systems, the enhancement of professional competencies, and the formulation of ethical and regulatory frameworks. The findings of this study can provide a basis for policymaking, managerial decision-making, and the development of intelligent management accounting systems in organizations.</p> https://www.bmfopen.com/index.php/bmfopen/article/download/638/462