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Paper Information

Journal:   JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING   WINTER 2019 , Volume 8 , Number 2 (30) ; Page(s) 175 To 195.

Developing Accounting Department Maturity Model for Iranian Firms

* alzahra university
Accounting department is an important part of an organization which helps management in planning and controlling the organization by providing useful information. According to the different features of this department, its performance varies among different organizations. The purpose of this paper is to investigate dimensions and features of accounting departments and their level of maturity. To do this, this study uses CMMI model as a framework. Matrix structure of maturity model has vertical and horizontal consistency. It means that in order to make a dimension mature, it's necessary to make all other dimensions mature up to that level. Any firm can mature its accounting department up to the level which it needs and is cost effective. Data are gathered through 51 interviews with CFOs, CEOs, audit firm’ s partners, internal auditors and other related experts. Data are analyzed using thematic analysis. Research model is developed with regard to CMMI-SVC model. Finally, some experts who participated in the study are asked about research model which is developed. Findings show that role and responsibility of accounting department, reporting, processability, IT, Human resource, and organization risk management are 6 important dimensions of accounting department which evolve by 5 levels of maturing.
Keyword(s): maturity model,accounting department,thematic analysis
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