SID.ir New Version

Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   SUMMER 2014 , Volume 3 , Number 10; Page(s) 73 To 106.
 
Paper: 

The Presentation Of Model Of Management Accounting Development In Iran

 
 
Author(s):  Moghadaspour Hengameh, Ebrahimi Kordelor Ali
 
* 
 
Abstract: 
The general argument of contingency theory reveals that there is no ideal or universal form for an accounting information system. Rather, the best choice of system is imposed by particular circumstances or contingencies. According to contingency theory, this study sought to identify factors affecting development of Management Accounting in Iran. Definitely, to accomplish this, current standing of Management Accounting in Iran should be studied first.Four categories of factors were recognized as affecting factors of Management Accounting development in Iran. As per Shannon's entropy these are ranked as follows: 1) Macro Environmental Factors includes legal, technological, accountability, economic and cultural factors; 2) Organizational factors includes size, culture, ownership, human resources, senior management, funding sources, penetration of management accounting knowledge within the organization, technology and structure of the Organization, 2) Attributes of management accounting practices includes Relative advantage, Complexity, Compatibility, Observability and Trialability. Worth noting that Organizational factors along with Attributes of management accounting practices ranked the same.3) Professional environmental factors includes localized management accounting software, presence of professional Management Accounting Associations, availability of Management Accounting Courses, availability of Management Accounting books and magazines and presence of professional management accounting code of conduct."Macro Environmental Factors" and "Professional Environmental Factors" affect on the "Organizational Factors". "Organizational Factors" and "Attributes of Management Accounting Practices" affect on the "Development of Management Accounting". The results of Management Accounting development are "Improving Activities and Business Processes, " "More Accurate Pricing of the Product", "More Accurate Product Costing" and... These are summarized as "Consequences of Management Accounting Development".
 
Keyword(s): MANAGEMENT ACCOUNTING, MANAGEMENT ACCOUNTING DEVELOPMENT, CONTINGENCY THEORY
 
 
International related papers: 
 
Most related Highly related Moderately related Least related
 
References: 
  • Not Registered.
  •  
  •  
 
Citations: 
  • Not Registered.
 
+ Click to Cite.
APA: Copy

MOGHADASPOUR, H., & EBRAHIMI KORDELOR, A. (2014). THE PRESENTATION OF MODEL OF MANAGEMENT ACCOUNTING DEVELOPMENT IN IRAN. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 3(10), 73-106. https://www.sid.ir/en/journal/ViewPaper.aspx?id=367687



Vancouver: Copy

MOGHADASPOUR HENGAMEH, EBRAHIMI KORDELOR ALI. THE PRESENTATION OF MODEL OF MANAGEMENT ACCOUNTING DEVELOPMENT IN IRAN. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING. 2014 [cited 2022May18];3(10):73-106. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=367687



IEEE: Copy

MOGHADASPOUR, H., EBRAHIMI KORDELOR, A., 2014. THE PRESENTATION OF MODEL OF MANAGEMENT ACCOUNTING DEVELOPMENT IN IRAN. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, [online] 3(10), pp.73-106. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=367687.



 
 
Persian Abstract Yearly Visit 61
 
 
Latest on Blog
Enter SID Blog