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In the developed countries, much attention has recently been focused on the cost accounting system (and its advanced branch of management accounting) and, as a result, the various dimensions of such system has been analyzed. One dimension is to study the views expressed by the users of cost accounting data. Since managers fall into one of the categories using the cost accounting data, a question comes up as to their viewpoints on the nature and extent of such data.
The present article aims at analyzing the viewpoints of managers on the cost accounting data. A case study has been picked to confine the subject matter to the industrial managers in the Farse Province. Thus the main target is to present experimental facts on the vision of managers and the extent of their applying accounting data in the Fars Province Industries.
At first, a historical background is given along with phased-out research methods. Then the findings which cover the general knowledge of managers, manner and the amount of data used in problem-solving, the degree of managers’ satisfaction, and the role of cost accounting practitioners are presented. In conclusion,
research methods. Then the findings which cover the general knowledge of managers, manner and the amount of data used in problem-solving, the degree of managers’ satisfaction, and the role of cost accounting practitioners are presented. In conclusion, the limitations, outcomes and suggestions for future investigation are accordingly provided.