The secret to achieve the goals of the organization in complex and difficult environments is to determine correct policy and strategy and rational decisions of managers. In this regard, the management accounting system is considered as the most important source of information to provide the organization's strategic goals. The purpose of this paper is to investigate the effect of strategic management accounting on decision making of Tehran's metropolitan banks. The statistical population consisted of top 10 Iranian banks located in Tehran. The sample was clustered. The sample size includes 100 executives from the managers of the banks' branches. The results showed that strategic management accounting with 99% confidence can significantly have the ability to determine decision-making variance of 22%. Also, there is a significant relationship between customer information, information about competitors and information about the market by making decisions in the banks surveyed in Tehran (P <0.01). Finally, it can be said that the financial success of the organization with the correct decisions under strategic management accounting is not far from reality.
