Develop a management accounting maturity model

Subject Areas : Management Accounting

Armaghan  Nasertorabi ¹ (Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran)
abdolreza  talaneh ² (Department of Accounting, Firuzkuh Branch, Islamic Azad University, Zahedan, Iran)
fardin  mansori 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.

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