Develop a management accounting maturity model

Subject Areas : Management Accounting

Armaghan Nasertorabi ¹ , abdolreza talaneh ² , fardin mansori ³

1 - Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran
2 - Department of Accounting, Firuzkuh Branch, Islamic Azad University, Zahedan, Iran
3 - Assistant Professor, Faculty of Economics, Management and Accounting, Sistan and Baluchestan University, Zahedan, Iran.

Received: 2021-09-24 Accepted : 2021-09-24 Published : 2021-08-23

Keywords: Management Accounting Maturity, Global Principles of Managemen, 14 Management Accounting Proce, Integrated Capability Maturity,

Abstract :

The category of management accounting is one of the important topics that by providing and providing useful information within the organization in various fields, you can have the value of buying in the organization. Due to the difference in the level of maturity of organizations (organizational life, organization size, management attitude, organizational culture, etc.) from the use of "14 procedures of management accounting", the block of management accounting is not always the same and the variable of compliance with the "four principles of global accounting" Is managed. The purpose of this paper is to modify the management accounting maturity model. For this purpose, first a set of concepts, factors, key dimensions and management accounting indicators were extracted. Then, in order to confirm the concepts, factors and characteristics of 86 experts and experts in the management accounting profession using purposive sampling, a survey was conducted and their views were examined and research data were analyzed using SPSS software. Finally, maturity levels were determined using the Integrated Maturity Model (CMMI) logic. The research findings show that for a total of five levels of maturity, 282 indicators must be observed to guide the organization to the highest level, ie "optimal". One of the most important results of the research is to develop a tool for self-organization in order to change the differences between the expectations of organizations and the strategic goal.

References:

*      اصول جهانی حسابداری مدیریت، مترجم احمدی، شاهین، (1395)، انتشارات انجمن حسابدارات خبره ایران.

*      ایمان، محمد تقی (1399)، فلسفه روش تحقیق در علوم انسانی، قم، پژوهشگاه حوزه و دانشگاه.

*      رحمانی، علی، (1392)، مدل قابلیت حسابرسی داخلی، ماهنامه حسابدار، 28 (10): 24-33.

*      شباهنگ، رضا، (1384)، حسابداری مدیریت، جلد اول، چاپ چهارم، مرکز تحقیقات تخصصی حسابداری و حسابرسی سازمان حسابرسی.

 

*      Association of International Certified Professional Accountants, Global Management Accounting Principles (GMAP), (2015), Improving decisions and building successful organizations. https://www.cgma.org/.

*      Cokins, G. (2012). Evaluating the costing journey: a costing levels continuum maturity framework 2.0. New York.

*      De Bruin, T., Freeze, R., Kaulkarni, U., & Rosemann, M. (2005). Understanding the main phases of developing a maturity assessment model. In Australasian Conference on Information Systems (ACIS), 2005, Australia, New South Wales, Sydney.

*      Fraser, P., Moultrie, J., & Gregory, M. (2002). The use of maturity models/grids as a tool in assessing product development capability. In IEEE international engineering management conference, Vol. 1, pp. 244–249.

*      https://www.cmmiinstitute.com/

*       Kozina, M (2011), Applying the CMMI model in software process improvement. The 22nd International DAAAM Symposium, Volume 22, No. 1, page 429-430.

*       Lebedev, P (2019), Management Accounting Maturity Levels Continuum Model: a Conceptual Framework, European Journal of Economics and Business Studies, Volume 5, Issue 1, pp. 24–36.

*       Lebedev, P. (2019a). Defining financial leadership: reflections on current conversations about a changing role of management accounting, IEDC Bled School of Management, Slovenia.

*       Lebedev, P. (2019b). Three decades of management accounting in Russia: the evolution of understanding the concept of management accounting. Bled School of Management, Slovenia.

*       Lebedev, P. (2018). Management accounting in Russian mid-sized companies: results of an extended survey-based study. In Globalization and its socio-economic consequences, Vol. 3, pp. 1196–1203.

*       Lebedev, P. (2016). “Accounting” for leadership in management accounting and control: exploration of current conversations. In 21st International Scientific Conference “Smart and Efficient Economy: Preparation for the Future Innovative Economy.” Brno.

*       Lebedev, P. (2015). Getting insight into management accounting and control systems: a framework for survey-based research design for emerging markets context. Procedia-Social and Behavioral Sciences, 213, 293–298.

*       Lebedev, P. (2014). Evolution of management accounting concept in Russia: in a search of identity. Procedia-Social and Behavioral Sciences, 156, 580–584.

*       Marx, F., Worthmann, F., & Mayer, J. H. (2012). A maturity model for management control systems. Business & Information Systems Engineering, 4(4), 193–207.

*       Rahmani, A (2013), Internal auditing capability model. Accountant magazine. No 262. (In Persian).

*       Paulk, M.C; Curtis, B.; Chrissis, M. B; Weber, C.V. (1993). Capability Maturity Model for Software, Version 1.1. Software Engineering Institute.

*       The Chartered Institute of Management Accountants. (2014). Global Management Accounting Principles.