Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 13 50 2026 07 01 "Designing a Digital Accounting Model in Value-Based Management Based on Momentum Theory Using an Integrated Approach of DEMATEL and Interpretive Structural Modeling (ISM)" 21 36 24458 10.22034/ijfma.2025.78570.2273 EN Roya Tavanaei Ahoei Department of Accounting, Science and research Branch, Islamic Azad University, Tehran, Iran Fraydoon Rahnamay Roodposhti Department of Accounting , Science and research Branch, Islamic Azad University, Tehran, Iran Hamidreza Vakilifard Department of Accounting , Science and research Branch, Islamic Azad University, Tehran, Iran Ghodratollah Talebnia Department of Accounting , Science and research Branch, Islamic Azad University, Tehran, Iran Journal Article 2025 06 28 The aim of the present study was to design a digital accounting model in value-based management based on momentum theory. The method used in this study is a combined method that includes the historical method and the survey method . The population and statistical sample of this study are experts familiar with digital accounting concepts. The sampling method is purposive. The methods used in this study are DEMATEL techniques and interpretive structural model. The software used was EXCEL and MICMAC.9 indicators were identified. These indicators include: digital technologies and accounting transformation, data management and information security, momentum analysis and financial forecasting, value measurement and management, transparent and timely reporting, automation of accounting processes, compliance with regulations and legal changes, support for strategic decision-making based on momentum analysis, and digital learning and training of employees. The model designed in this study, by combining technological, analytical, managerial, and human components, provides a practical model for organizations, financial institutions, and the accounting industry. This model can not only help promote transparency and financial accountability, but also provide a strategic tool for long-term value creation through data-driven and analytical decision-making. Also, from a policy perspective, the findings of this study can be a basis for designing digital transformation strategies in the country's financial system and reviewing accounting education. Finally, this research, while expanding the boundaries of knowledge in the field of digital accounting, provides practical solutions to increase the resilience of organizations to economic fluctuations and environmental changes. http://www.ijfma.ir/article_24458_a6796dbc0e26e42775f1ab72b9fa1b3b.pdf