1
Full professor in accounting. islamic azad university-science and research & chairman of Iranian Management Accounting Association, Director Manager of Iranian Financial Engineering, Association
2
PhD in accounting.islamic azad university-science and research branch
Abstract
Several new techniques of management accounting under three major titles: cost management, strategic management and management accounting in new organizations. This development is now commonly known as management accounting change. To learn about management accounting change, some would tend to concentrate only this new development. To define management accounting in terms of three views: technical-managerial, pragmatic- interpretive and critical-socio-economic.
Also in this studying, we identify three distinct schools of thought that fall under the broader heading of critical management accounting research:
-political economy of management accounting
-post-modern perspective, mainly foucaldian perspective
-Habermasian or Frankfort schools “critical theory”
rahnamay Roodposhty,F. and goudarzi,A. (2013). Critical Thinking in Accounting. Journal of Management Accounting and Auditing Knowledge, 2(5), 1-14.
MLA
rahnamay Roodposhty,F. , and goudarzi,A. . "Critical Thinking in Accounting", Journal of Management Accounting and Auditing Knowledge, 2, 5, 2013, 1-14.
HARVARD
rahnamay Roodposhty F., goudarzi A. (2013). 'Critical Thinking in Accounting', Journal of Management Accounting and Auditing Knowledge, 2(5), pp. 1-14.
CHICAGO
F. rahnamay Roodposhty and A. goudarzi, "Critical Thinking in Accounting," Journal of Management Accounting and Auditing Knowledge, 2 5 (2013): 1-14,
VANCOUVER
rahnamay Roodposhty F., goudarzi A. Critical Thinking in Accounting. Journal of Management Accounting and Auditing Knowledge, 2013; 2(5): 1-14.