Provide a Model for the Evolution of Management Accounting in Public and Private Organizations with an Institutional Approach

Document Type : Original Article

Authors
paniz shokraei fard 1
Hashem Nikoomaram 2
Mohammad hamed Khan mohammadi 3
1 Ph.D. Student , Department of accounting, Science and Research branch, Islamic Azad University , Tehran ,Iran.
2 Retired full Professor.Department of Finance and Accounting, Science and Research Branch, Islamic Azad University, Tehran,Iran, Founding and Chairman of the Financial Engineering Association of Iran
3 Associate Professor ,Department of Accounting,Damavand Branch ,Islamic Azad University ,Damavand ,Iran.
Abstract
Management accounting has undergone many changes throughout its life. There is a lot of research that focuses on changes in management accounting and has illustrated it in different ways with different methods and with different approaches. Meanwhile, the emergence of new management accounting practices has not been adequately explained by the old and new traditional institutionalist theory. According to the cause, this study seeks to provide a new approach to address the shortcomings associated with management accounting changes in this area. The results of this study can provide a good model for structuring management accounting in private companies, especially companies that have recently been privatized. In this regard, to achieve the proposed institutional model, in a developmental way, first the traditional and modern institutional economics approach and then the new institutional sociology were studied and finally a combined model of these three approaches to an institutional model in the evolution of management accounting in companies was intriduced. Then, according to the types of forced, imitative, normative, institutional and competitive isomorphisms in the domain of action and practice, the proposed institutional model for the evolution of management accounting was presented.
Keywords
Isomorphism
Institutional Approach
Management Accounting
Power of Resources
Institutional Economics
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