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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   fall 2016 , Volume 5 , Number 19 ; Page(s) 47 To 60.

Review of the relationship between application of management accounting tools on with internal audit professional competence in the company production listed in Tehran Stock Exchange

Nowadays, with regard to impact of changes and environmental elements, increased communication and enthusiastic acceptance of utilizing internal audit services, especially internal audit professional competence by organization besides management accounting reports, the recognition of the relationship between internal audit professional competence on with application of management accounting tools, such as activity-based costing, standard costing, target costing and etc are very essential. This research has been conducted in the realm of locality of 57 manufacturing corporations which were actively present in Tehran Stock Exchange in 2014-15 which had active internal audit departments. Data collection tool has been the standard questionnaire which significant with Cronbach's coefficient is 89/4 percent. The population consists of two independent groups of internal auditors and management accountants (114 persons. To confirm the hypotheses, tee following statistical techniques of single variable mean test, two populations mean comparison test, Friedman rank test, Pearson correlation and linear regression have been employed. The research Results with 99 percent of confidence intend that the application of management accounting tools has a positive (direct) and significant relation with internal audit professional competence, in the way that with a one unit increment in internal audit professional competence, the employment of management accounting tools will increase by 0/51unit. In addition no significant has been observed between internal auditors opinions and management accountants discretion on the relationship of application of management accounting tools with internal audit professional competence and both of these two groups emphasized on the importance of the internal audit professional competence in the application of management accounting tools.
Keyword(s): Internal audit,professional competence,management accounting,efficiently and stock exchange
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مباني نظري و تجربي ونداليسم: مروري بر يافته هاي يك تحقيق Persian Abstract Yearly Visit 29
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