Management accounting practices in the firms listed on the Tehran stock exchanged: An empirical examination

Subject Areas : Management Accounting

یحیی حساس یگانه ¹ (ندارد)
زهرا دیانتی دیلمی ² (مسئول مکاتبات)
ابراهیم نوروزبگی ³ (ندارد)

Received: 2011-04-04 Accepted : 2011-06-21 Published : 2011-03-21

Keywords: Management accounting, managem, Budgeting, Performance evaluation, Target costing, Benchmarking,

Abstract :

One of the most important aspects of accounting research in different countries isacquiring knowledge about situation of accounting systems and finding theweaknesses and gaps, and providing solutions to resolve existing deficiencies andupgrading to higher levels. Despite many studies about financial topics in Iranianfirms, unfortunately, a comprehensive study for determining managementaccounting's evolution stage and it's current position is not performed. In this study, asample consisting of 105 firms listed on TSE is selected that only 72 companies'management responses to questionnaire. The results show that %73.6 of companiesare in the first evolution stage, %51.4 are in Second stage, %45.8 are in third stage,and %15.3 are in fourth stage.The result of this study is similar to results of studies in other developing countries.In addition, providing information for annual financial reports, cost allocation andcontrol are more used in our sample companies and tools such as risk management,strategic planning and decision making are fewer used.