Role of Management Accounting in prevention of become proletariat of Accounting Profession (The Modernism Heroes of Accounting Profession )
Subject Areas : Management AccountingFerydoon Rahnamay Roodposhti 1 , Afshin Ahmadi Louyeh 2
1 - استاد تمام و عضو هیئت علمی دانشگاه آزاد اسلامی واحد علوم و تحقیقات
2 - دانشجوی دکترای تخصصی حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات
Keywords: Bourgeois, proletariat, Strategy, wisdom, classic management accounting, modern management accounting,
Abstract :
Marx and Engels in the book of Communist party Manifest introduces two range of capitalist societies, and for the first time, defines the concept of the proletariat and bourgeois. the proletariat in the literature of policy defined as Community worker stratum that performed commands eae ega af fo and does not use specialized and skills in their work . Management accounting was in the past under the influence and over interference of the managers, and non-expert comments of managers was imposed to management accountants , and managers was not interest to point view of management accountants. Hence in the past time , Management Accountants were the proletariat. With the passage of time and changes in management accounting ٬ managers gone found that Management Accountants are invaluable. Hence the managers using in the current time of the management accountants comments in the guidance and control of business ٬ and as partner of decisions and value creation people . Results of the present study indicates ٬ at the current time ٬ management accountants are not proletariat, and in performing their duties more emphasis on expertise and skill . management accountants at the current time providing strategy and create the highest level of knowledge (wisdom ) for management and they will assist in deciding. Administrators also recognized management accountants status and not interfere in the work management accountants . Including benefits and positive implications of not proletariat of management accountant for accounting professional in the present age, the professional independence and increase the attractiveness and science face of accounting .
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