The Status of Strategic Management Accounting in Iran: A Technical-Managerial view

Document Type : Original Article

Authors
Seyedeh Ameneh Mirbagheri Roodbari 1
Gholamreza Kordestani 2
1 Ph.D. Candidate in Accounting, Faculty of Social Science, Imam Khomeini International University, Qazvin, Iran .
2 Associate Prof. of Accounting, Faculty of Social Science, Imam Khomeini International University, Qazvin, Iran
Abstract
The main objective of this article is to describe and explain the status of strategic management accounting from a technical-managerial view at different levels of business strategies and based on the various industries. This study has an applied-developmental nature and is in the survey-exploratory research. The research data were collected from semi-structured interviews and questionnaires were designed and distributed among Chief Executive Officers of 75 firms and research data analyzed by mean and variance analysis. Results show the relationship between business strategies and strategic management accounting is strong and positive. Firms use more strategic management accounting practices to implement market-level strategy. In operational-level strategy, techniques including research and development, risk management and target costing, in market-level strategy, techniques including profitability analysis of product portfolio, resource and capability analysis, and competitor analysis, and in corporate-level strategy, techniques including industry foresight analysis, and SWOT have the highest average usage. Also, managers use the value chain analysis at all levels of business strategy. In the importance test, more than ninety percent of the techniques used are important at all levels of the business strategy. Also, the use of some strategic management accounting practices is different in the various industries.
Keywords
Strategic Management Accounting
Business Strategies
Management Accounting Techniques and Tools
Technical- Managerial View
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