Investigation reasons lack of empirical managerial Accounting research in Iran

Subject Areas : Management Accounting

Hashem  Nikomaram ¹ (نویسنده اول و طرف مکاتبه)
F.  Rahnamy RoodPoshti ² (ندارد)
Ali  Biat ³ (ندارد)

Received: 2009-03-02 Accepted : 2009-10-07 Published : 2009-10-23

Keywords: Empirical Eesearch, management accounting, Accounting Theory, Useful Research,

Abstract :

In this paper we analysis the managerial accounting researches in Iran. At first, we discuss about management accounting theories, and consider the motivation and role of theory in its. Management accounting theory should help us to answer questions of what methods and how should be apply and what circumstances, and how to affect management accounting research could assist we to provide better and stronger theories. The reasons provide that show management accounting research has failed to produce a substantive cumulative body of knowledge. This literature has not matured beyond describing practice to developing and testing theories explaining observed practice. The results show that Iranian researcher and academies can’t publish their article in mainstream journals and other press. This survey analyzing the reasons of failing of empirical managerial accounting research in Iran, and providing methods for solutions of these problems to researchers and other responsible. Finally, will be say circumstances of useful research which based on strong theories.