نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناس ارشد حسابداری دانشگاه آزاد اسلامی ،واحد مرند ،گروه حسابداری ،مرند، ایران
2 استادیار دانشگاه آزاد اسلامی، واحد مرند،گروه حسابداری،مرند، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Management Accounting emphasizes on using accounting information for the managers in the organization in order to provide them with making decisions on conscious business so that they can better equip their management and control practices. The current research is mainly intended to introduce the incentives and barriers to changes in management accounting. In order to study the hypotheses, a questionnaire including 42 questions and 13 items was formulated and distribute among 350 managers and accountants listed at Iran’s accounting association and Iran’s Institute of Management Accountants and the Professors and students of the Management Accounting in order to analyze the data from the questions and with the normalized data, single sample t student test was used.
The results showed that point in view of the research community, the factors predicting profits included annual payment to the employees, agency costs, data quality and environmental costs. The incentives for changes in management accounting and the factors of organizational change included inaccessibility of the board of directors, lack of transparency in financial information and lack of control for increased asset prices are the barriers of changes in management accounting.
کلیدواژهها [English]
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