نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
Study of the historical trend of sciences show that sciences have evolved in light of societies progress. In this historical trend, societies after passing of agriculture and industrial era reach to modernity era. Modernity has been effected on all aspects of human life such as society , economic , political and environmental life. The objective of this research is to investigate of the modernism variables on development of management accounting techniques. This research is a qualitative research and it's research method is historical. Research results show that management accounting as a science has evolved when entities entered in modernity era, and arise of the management accounting techniques are resulting of entities activities in a modern environment.
کلیدواژهها English
