Causality Relationship between FDI, Export and GDP: The Case Study of MENA Countries
Subject Areas : Business ManagementFreydon Rahnemaye roposhti 1 , Ayoob Zohrabi 2 , Heydar Mohammadzadeh salte 3
1 - Associate Professor of Islamic Azad University, Science and Research Branch of Tehran
2 - Department of Accounting, Marand Unit, Islamic Azad University, Marand, Iran
3 - Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran / Ph.D. Student of Accounting
Keywords: Management, Benefit, decision-making,
Abstract :
Management is a decision-making process and decision-making needs information. Among the diverse types of information which managers need for decision-making , the financial data have a special place because so many decisions have direct or indirect Financial consequences that affect the financial position of the company . Thus, the accounting discussions and techniques can be used as an important tool to help the economic unit's management in making decisions related to the supplying, allocating, and controlling the economical resources. Promoting the knowledge and capability of applying this tool is in itself a very important issue in training the managers. The main subject of this research is the study of the effects of accounting upon the manager's decisions and our main purpose is to study the way of these trainings and their compatibility with their needs for obviating the informational needs. The conclusions show that in the above–said firms there is comprehensive use for the discussions of financial issues in the analysis and review of the completed cost and the benefit and budgeting , but there is limited use for other accounting issues. In this research, we want to identify, based on the opinions of managers who have taken the training course, the factors and the obstacles of applying these discussions in the companies under study and give suitable solutions with regard to our conclusions, especially in accounting matters.
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Rahnama Rostashhty, F., & Nikomaram, H. (2007). Strategic Financial Management, (In Persian).
Rahnomaye Rodposhti, F. (2007). Activity Based Management and Activity-Based Costing, Tehran: Termeh Publishing, (In Persian).
Rasoul, V. A., & Bahrampar, T. (1998). Quality Characteristics of Management Accounting Information and Its Role in Decision Making. Accounting Quarterly, 24 & 25, 86-109, (In Persian).
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Adolph, M. G. F. (1991). Esrny, Industrial Accounting: Planning and Control. Translated by: A., Aliyur & R., Shabahang. Tehran: Audit Organization, (In Persian).
Aliivar, A. (2000). Managerial and Industrial Accounting. Audit Quarterly, 9, 22-29, (In Persian).
Azar, A. (1991). & Momeni, Statistics and Application in Management. Tehran: Samt Publication, (In Persian).
Bakhtiari P. (2003). Accounting and Financial Management for Managers. Tehran: Industrial Management Organization, (In Persian).
Belkaui, A. (1980). Conceptual Foundations of Management Accounting. New Dehli: Prentice- Hill Lnc.
Fakharian, A. (1999). The Permanent Process of Management Accounting Transformation. The Accountant Monthly, 135, 3-5, (In Persian).
Fakharyan, A. (1997). Management Accountancy, Managing. Accountant Monthly, 122, 20-25, (In Persian).
Hooman, A. (1999). Tehran Industrial Engineering: Islamic Azad University Press, (In Persian).
Hooman, H. A. (1991). Statistical Inference in Behavioral Research. Tehran: Diba Publication, (In Persian).
Hosseini S. M. (2008). Using Management Science Techniques to Provide Management Accounting Information. Master,s Thesis, Tehran: Tarbiat Modarres University, (In Persian).
Hrngren, C. (1983). Cost Accountings a Managerial Emphasis. New Dehli India: Prentice- Hill Lnc.
Kakoi Nejad, M. H. (1992). Management Accounting: Past, Present and Future. Journal of Accounting, 2, 91-121, (In Persian).
Khodkhodaee, H. (1997). The Effect of Management Accounting on the Organizational Behavior. Accountant Monthly, 122, 33-37, (In Persian).
Matzu, A. (1998). Industrial Accountancy: Planning and Control. Translated by: F., Navisi, R., Nazari, A., Hosseini, & A., Aalivar, Tehran: Audit Organization, Accounting and Auditing Specialist Research Center, (In Persian).
Mehregan, M. R (1997). Operational Research, Linear Planning. Tehran: Center for Cultural Services, (In Persian).
Rahnama Rostashhty, F., & Nikomaram, H. (2007). Strategic Financial Management, (In Persian).
Rahnomaye Rodposhti, F. (2007). Activity Based Management and Activity-Based Costing, Tehran: Termeh Publishing, (In Persian).
Rasoul, V. A., & Bahrampar, T. (1998). Quality Characteristics of Management Accounting Information and Its Role in Decision Making. Accounting Quarterly, 24 & 25, 86-109, (In Persian).
Rezaeian, A. (1990). Principles of Commercial Management. Tehran: Samt Publication, (In Persian).
Shahehang, R. (1999). Financial Management, Tehran: Audit Organization, Specialty Accounting and Audit Research Center, (In Persian).
Shim, S. (1999). Management Accounting. Translated by: P., Bakhtiari, Tehran: Industrial Management Organization Publishing, (In Persian).