Investigation and Priority-Identification of the Requirements of Applying Management Accounting Techniques in Industrial Companies of Iran
The vital role of management accounting on suitable data presentation for managers' decision-makings has been proved. Accordingly, management accounting must, by investigating the requirements of applying management accounting techniques and other available tools, provide managers with more precise and comprehensive data for their different decision-makings. Therefore, the present study has tried to identify and order the requirement priorities of applying management accounting techniques, based on the viewpoints of financial managers. The requirements of applying the techniques of management accounting have been classified into three groups of environmental requirements, technical-humanistic requirements and structural requirements. The research's intended techniques of management accounting also comprises balanced score cards, just-in-time management of availabilities, target costing, activity-based costing and total quality management. Data collection has been done by making use of Liker's five-choice scale. Statistical population includes financial managers of industrial companies of Kermanshah province. Statistical sample contains 80 financial managers. Statistical T-Tests have been used to examine the research hypotheses. The investigation of the average differences has been carried out by Turkey Test and K-Square coefficient has been used for determining the significance of observations. The results of testing hypotheses depicted that all of environmental, technical-humanistic and structural requirements, from viewpoints of financial managers of above-mentioned companies, have been so important in applying management accounting techniques. Also it has been revealed that there is not significant difference between the importance of requirements and the importance of parts of each requirement is nearly the same
Year of publication: |
2013
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Authors: | Razavizade, Nooredin |
Publisher: |
[2013]: [S.l.] : SSRN |
Subject: | Rechnungswesen | Accounting | Iran |
Saved in:
freely available
Extent: | 1 Online-Ressource (12 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 6, 2013 erstellt |
Other identifiers: | 10.2139/ssrn.2246163 [DOI] |
Classification: | M40 - Accounting and Auditing. General |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013083725
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