نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار و عضو هیئت علمی دانشگاه آزاد اسلامی واحد تهران شرق (مسئول مکاتبات)
2 کارشناس ارشد حسابداری دانشگاه آزاد اسلامی-واحد الکترونیکی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Due to the growing progress in all of Sciences, in management accounting many developments has been achieved, including to appearance of new tools. The use of these tools within management accounting systems are tasked of Preparing of managing information needs. Numerous definitions of innovation can be found in the organizational literature. Innovation can be defined as first use of new knowledge. Recent empirical research Show that management accountants to keep in touch with the modern world, should be coordinated with the changing needs of managers. There are new tools and effective of Management accounting, it helps managers to achieving better and more efficient to goals that in the above of these goals is adding wealth to shareholder and value of company. Achieving to proposed objectives can be measured through the capital markets and these have done by analysis of financial statements and financial indicators. This study has been examined the relationship between use of management accounting innovation and traditional indicators financial in manufacturing companies in Tehran Stock Exchange during 86 to 90 years. The financial indicators include return on assets, return on equity and return on sales.
The results obtained in this study; there is a significant relationship between return on assets and use of management accounting innovations. However, there is no significant the relationship between return on equity, return on sales and use of management accounting innovations.
کلیدواژهها [English]
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