تغییر در حسابداری مدیریت و توسعه پایداری: یک چارچوب مفهومی با رویکرد نهاد گرایی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 عضو هیأت علمی و استادیار بخش مدیریت دانشگاه شیراز

2 دانشجوی دکتری حسابداری دانشگاه شیراز (نویسنده مسئول)

3 دانشجوی کارشناسی حسابداری، دانشگاه شیراز

چکیده

حسابداری مدیریت تغییرات زیادی را در طی عمر خود طی کرده است. پژوهشهای زیادی وجود دارد که بر روی تغییرات حسابداری مدیریت تمرکز میکنند و با شیوه­های گوناگون اقدام به تصویرگری آن در پژوهش‌های مختلف و با رویکردهای متفاوت نموده است. در این میان، ظهور رویه‌های جدید حسابداری مدیریت به اندازه مناسب بوسیله تئوری نهادگرایی سنتی قدیم و جدید توضیح داده نشده است. با توجه به این موضوع، این پژوهش به دنبال ارائه یک رویکرد جدید به منظور رفع کاستی‌های مرتبط با تغییرات حسابداری مدیریت در این زمینه می‌باشد. همچنین، با توجه به اهمیت بحث توسعه پایدار در این میان، نیاز به چارچوبی مفهومی که بتواند به حسابداری مدیریت در این امر کمک کند به شدت احساس می‌شود. پژوهش حاضر ارائه کننده این چارچوب مفهومی با توجه به رویکرد نهادگرایی به طور عام و کارآفرینی به طور خاص می‌باشد. نتایج این پژوهش نشان می­دهد اگرچه در سطح انفرادی، فرآیند تغییر عمدتاً نیازمند تفسیر و یکپارچه سازی رویه‌های جدید است، در سطح سازمانی این امر نیازمند رمزگشایی، اعمال و تولید مجدد چنین رویه‌هایی با توجه به زمینه نهادگرایی در درون هر سازمان است. برای اطمینان از نهادینه شدن چنین رویه‌هایی در سطح زمینه، فرآیندی از تئوری‌سازی و تجزیه کردن بایستی دنبال شود.

کلیدواژه‌ها

عنوان مقاله [English]

Management Accounting Change and Sustainability: A Conceptual Framework with Institutional Approach

نویسندگان [English]

  • Payam Shojaei 1
  • M. Sadeghzadeh Maharluie 2
  • Hamidreza Ramezani 3
1 Assistant professor of Management, Shiraz University
2 ph.D student of Accounting, Shiraz University (corresponding author) Sadeghzadeh.mohammad@gmail.com
3 Undergraduate of Accounting, Shiraz University
چکیده [English]

Management accounting experienced many changes in its’ life. There are plenty of researches which focus on the different phases of management accounting and illustrated it with different approaches in different researches. In this regard, the advent of new routines and procedures in management accounting did not explained with old and new institutional economics approaches. Therefore, this research tries to introduce a new approach to fix the flows related to management accounting changes. With focusing on the process of change, institutional entrepreneurship approach helps the management accounting change which are creates by implied sustainable strategy or the advent of environment and social concerns would be examined. Also, with respect to the importance of sustainability, there is a vital need to a conceptual framework which can help management accounting in this regard. The current research introduces this conceptual framework with respect to institutional approach in general and entrepreneurship institutional approach in particular. The research results showed that in individual level, the change process requires interpretation and integration of new routines mainly. In organization level, this subject requires decoding, performing, and new production of these new routines with regard to the institutional level in any organization. To ensure of generality of these routines in field level, a process of making theory and decoding must be followed.

کلیدواژه‌ها [English]

  • management accounting change
  • institutional approach
  • entrepreneurial approach
  • sustainability accounting
  • conceptual framework

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دانش حسابداری و حسابرسی مدیریت
دوره 6، شماره 23
آذر 1396
صفحه 47-62

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