1
Professor, Accounting Department , Islamic Azad University –Science and Research Branch
2
Assistant Professor, Accounting Department , Islamic Azad University –Science and Research Branch
3
Master Student in accounting , Accounting Department , Islamic Azad University –Science and Research Branch
Abstract
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.
Rahnamay Roodposhti,F. , Banimahd,B. and Mirsaeedi,S. J. (2014). Modernity and Management Accounting. Journal of Management Accounting and Auditing Knowledge, 3(زمستان 1393), 1-12.
MLA
Rahnamay Roodposhti,F. , , Banimahd,B. , and Mirsaeedi,S. J. . "Modernity and Management Accounting", Journal of Management Accounting and Auditing Knowledge, 3, زمستان 1393, 2014, 1-12.
HARVARD
Rahnamay Roodposhti F., Banimahd B., Mirsaeedi S. J. (2014). 'Modernity and Management Accounting', Journal of Management Accounting and Auditing Knowledge, 3(زمستان 1393), pp. 1-12.
CHICAGO
F. Rahnamay Roodposhti, B. Banimahd and S. J. Mirsaeedi, "Modernity and Management Accounting," Journal of Management Accounting and Auditing Knowledge, 3 زمستان 1393 (2014): 1-12,
VANCOUVER
Rahnamay Roodposhti F., Banimahd B., Mirsaeedi S. J. Modernity and Management Accounting. Journal of Management Accounting and Auditing Knowledge, 2014; 3(زمستان 1393): 1-12.