University of Tehran
Accounting and Auditing Review
2645-8020
2645-8039
8
2
1999
09
23
-
FA
دکتر محمد
نمازی
91249268
A careful review of the literature reveals innovations and
advances that have taken place in management accounting over the last decade have not been in parity with technological changes
and innovations. It also reveals that in comparison with organizational and economic changes that have been experienced
over the same period of time, management accounting has fallen behind.
Today we are witnessing a large gap between management accounting tools and techniques and the information needs of our
organizations. With the speed that management accounting undergoes changes and advances, one could ask whether this body
of applied knowledge could ever catch up with the constant changing needs of our environment, which always appear to be a
few steps ahead.
What does the future hold for management accounting? where
is it heading? Could it ever advance itself in a fashion to be responsive to the ever changing information needs of its
constituencies (i. e., management and other internal decision makers)?
The main objective of this article is to answer these and other
similar questions. In this analytical paper, many serious concerns facing the management accounting today are addressed. The
paper starts by reviewing the historical development and evoluation of management accounting and closes by making a
number of recommendations, adoption of which would give hope for a brighter future for this body of knowledge.
Activity,based,Behavioral Accounting,Costing,Human Relations,In,Just,Management Accounting,time
https://acctgrev.ut.ac.ir/article_14341.html
https://acctgrev.ut.ac.ir/article_14341_e4a6014440a11295b9171c64fa6e3da1.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2645-8039
8
2
1999
09
23
-
FA
دکتر علی نیکخواه
آزاد
92951167
علی ابراهیمی
کردلر
57633292
Investments in capital projects, achieving optimal configuration of assets, and dividends payments are only a few typical decisions
facing corporate financial managers. The impact of these and other similar decisions on the viability of a firm bears witness to
their importance. The types of decisions facing today's financial managers are of the nature that would have important current
and future implications not only on the firms' profitability, but also on its solvency. Consequently, the use of decision aid
techniques would appear prudent to facilitate decision making in these areas.
The primary objective of this survey was to investigate the extent of usage of Financial Management Thechniques (FMT) in
the decision making process of corporations owned or otherwise controlled by the Industrial Development & Renovation Organization of Iran (IDROI), a governmental entity. The data
for the study were collected using validated mailed questionnaires. The questionnaires were administered in two waves and using a
t-test revealed no statistical significant differences among the answers, minimizing the possibility of non-response bias.
The results of the survey showed the sample companies do utilize some of the more common FMT such as ratio analysis,
comprehensive budgeting, and capital budgeting. However, more sophisticated FMT are not being utilized. Specifically, among the
techniques not being employed are those concerned with current assets and current liabilities management, optimal capital
structure decisions, dividends policy considerations, and assets valuations.
The results of the study also identified the perceived importance of each of the FMT as well as the reasons limiting
their use. As for the perceived importance, cash, capital, and operating budgeting are the top three techniques. Among the list
of items limiting the use of FMT, Lack of effective and efficient information system and inexperienced personnel are the two most
often cited.
Analytical techniques,Capital Budgeting,Financial Management,Financial Statement Analysis
https://acctgrev.ut.ac.ir/article_14342.html
https://acctgrev.ut.ac.ir/article_14342_c2cee25467d6bdf1dd67b42e00cb5294.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2645-8039
8
2
1999
09
23
-
FA
دکتر ایرج
نوروش
41588857
Both accounting education and the practice of accounting has been in a state of disarray in developing countries for a long time.
Given the desperate need for economic development in these countries and the role that accounting information plays in
economic decisions (at both micro and macro levels), the problems associated with the weak or non-functioning accounting
systems in these countries is of grave concerns to all interested parties. In these countries, there is a very strong need to develop
an accounting system (or improve the existing ones) that would be capable of producing the information needed for policy setting,
planning, programming, and control of economic activities.
Unfortunately, up to now, not much attention has been
devoted to how to organize or improve such systems. It could be claimed that the few research done in this area, have not focused
on the real issues and instead, have looked at the problem from a peripheral views. For example, these research have dealt with
issues like the number of accountants, the quality of accounting workforce, and alike.
What seems needed in developing countries is to design and
implement an improved infrastructure for their accounting system. Restructuring of I or designing a new infrastructure
appears to he the only effective remedy for the serious problems they face. The implementation of the appropriate infrastructure would result in an improved quality of: accounting information,
the accounting technology, and the accountants. It would also be able to satisfy the demand for accounting information.
Accounting Education,Accounting Practice,Developing Countries
https://acctgrev.ut.ac.ir/article_14343.html
https://acctgrev.ut.ac.ir/article_14343_e0303ed0ae90a89de680e3d164dbfb8e.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2645-8039
8
2
1999
09
23
-
FA
Dr. Ali
Nikkhah-Azad
73197716
Both accounting education and the practice of accounting has been in a state of disarray in developing countries for a long time.
Given the desperate need for economic development in these countries and the role that accounting information plays in
economic decisions (at both micro and macro levels), the problems associated with the weak or non-functioning accounting
systems in these countries is of grave concerns to all interested parties. In these countries, there is a very strong need to develop
an accounting system (or improve the existing ones) that would be capable of producing the information needed for policy setting,
planning, programming, and control of economic activities.
Unfortunately, up to now, not much attention has been
devoted to how to organize or improve such systems. It could be claimed that the few research done in this area, have not focused
on the real issues and instead, have looked at the problem from a peripheral views. For example, these research have dealt with
issues like the number of accountants, the quality of accounting workforce, and alike.
What seems needed in developing countries is to design and
implement an improved infrastructure for their accounting system. Restructuring of I or designing a new infrastructure
appears to he the only effective remedy for the serious problems they face. The implementation of the appropriate infrastructure would result in an improved quality of: accounting information,
the accounting technology, and the accountants. It would also be able to satisfy the demand for accounting information.
Accounting Education,Accounting Practice ¬Developing Countries
https://acctgrev.ut.ac.ir/article_30727.html
https://acctgrev.ut.ac.ir/article_30727_bbd20693372cf8e007f213f657356101.pdf