The effect of applying new management accounting methods on the performance of universities

Subject Areas : Management Accounting

Bahamin Khoshnava ¹ , babak jamshidi navid ²

1 - PhD Student, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
2 - Department of Accounting, Kermanshah Science and Research Branch, Islamic Azad University, Kermanshah, Iran.

Received: 2022-03-13 Accepted : 2022-07-19 Published : 2022-08-23

Keywords: Cost Management, management accounting, performance of University, Internal Control,

Abstract :

Cost management is a cost planning and control system that has different methods for creating it. Each organization should choose the most appropriate method according to its conditions. Accordingly, this study evaluates the effect of using new cost management methods on the performance of universities in 1400 among 397 employees and managers of Kermanshah Azad University. The research method in this study is applied in terms of purpose, in terms of data type, quantitative research, and in terms of data collection, this study is descriptive and among the descriptive research method, this study is due to the use of The questionnaire is part of the survey research. Also, in this study, structural modeling method has been used to analyze the data. In this regard, the results of the present study have shown that the application of new methods of cost management has caused the effectiveness of internal control and reliability of decision making and by these two important factors increase the level of performance of the organization (university) with has it.

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