تحقیقی پیرامون محتوای اطلاعاتی اعداد حسابداری در گزارشگری درون سازمانی

An overview of the contemporary literature suggests that management accounting systems currently in place, do not
produce information responsive to the needs of managers. The reasons offered in the literature to explain the poor performace
of such systems are a few. One of the reasons often cited, is the inefficiency of the internal reports vis-a-vis relevance and
timeliness.
The purpose of this study is to investigate the problems of management accounting as being practiced in Iran. Specifically,
an attempt is made to empirically determine whether information produced by the existing systems have any content (i.e., value)
and finally, whether managers utilize these information in discharging their responsibilities.
To answer the research questions, five hypotheses were formulated and tested. The results obtained from the analysis of
data con be summarized as follow:
1- Managers use management accounting information for planning, decision making and control.
2- There is a positive correlation between the perceived quality of


management accounting information and the level of its use by
managers.
3- And finally, there is a positive correlation between the
perceived value of management and the qualitative characteristics of the information.