Research in New Management Accounting Concepts

Subject Areas : Futurology

رضا Shabahag ¹

1 - ندارد

Received: 2015-01-26 Accepted : 2015-01-26 Published : 2003-03-21

Keywords: Workload, faculty members, Higher Education, Model,

Abstract :

Globalization of economy and changes  in the world markets in decade of 1990 enhanced the role of management accounting in strategic management process. With the aid of management accounting concepts and techniques, the competitive edge of the manufacturing firms was improved to a large extent. In this article, the major functions and responsibilities of management accounting is described, relationship of  this discipline with managerial economics is discussed and finally its role in the organizations are: Activity Based Costing (ABC) Activity Based management (ABM) Activity Based  Budgeting (ABB) Just in time Production (JIT) Total Quality Management (TQM) Theory of Constraints (TOC) Benchmarketing The Balanced Scorecard Reengineering In The Last part of the article, the above mentioned concepts, approaches and techniques and their application for achieving  strategic goals of the organizations via planning and control are discussed. In the control process ,techniques such as balanced scorecards is also described. Innovation and prospect of the research 5/10 , Teachinhing and Training and Training 4/80 , Job Enrichment 4/34 , personal and professional Growth 4/15 . Research 3/43 , Managerial and Administrative 3/22 , Counseling and scientific services inside and outside the university and meeting the  society’s  expectations 2/96. The tests results proved the  significance and priority of the  criteria  and workload parameters. The proposed model by the research conclusion is an interactional model based on the duties of the faculty which is purposed to find out the validity and reliability of the model.