International Journal of Economic Behavior and Organization
Volume 1, Issue 6, December 2013, Pages: 56-60
Received: Jul. 28, 2013;
Published: Oct. 20, 2013
Views 3195 Downloads 415
Fatemeh Baghiyan, Department of accountancy, Azad University of Gazvin, Gazvin baragin, Iran; Nuclear Science and Technology Research Institute, Plasma Physics and Nuclear Fusion Research School, A.E.O.I., Tehran, Iran
In this article, we have studied recent changes in management accounting and respected disabuses which is the most important challenges and opportunities led to advance in management accounting. Management accounting extended by emphasis on accounting in three major fields as: 1) Activity accounting; 2) Strategic management accounting; 3) Accounting for advanced manufacturing technology (AAMT). These three major fields promote future management accounting and refresh it. Consequently, as management accounting can go on extended services to various commercial, industrial and governmental unit scan adapt future management accounting with new technological and management accounting. Management accounting including activity accounting, strategic management accounting and accounting for advanced technologies have led to progress management accounting and various organizations.
Challenges and Opportunities of Management Accounting in Iran Industries, International Journal of Economic Behavior and Organization.
Vol. 1, No. 6,
2013, pp. 56-60.
Kaplan R. S., (1983), Measuring Manufacturing Performance, A New Challenge to Management Accounting Research Accounting Review, 58/4: 686-705.
Kaplan R. S., and Norton, D. P., (1992), The Balanced Scorecard Measures that Drive Performance, Harvard Business Review, 70/1 .71-79.
Bromwich, M. and Bhimani, A., (1989) Management Accounting Evolution not Revolution Chartered Institute of Management Accountants London.
Brimson, J., and Fraser, R., (1991) The Key Features of ABB, Management Accounting (UK), 69/1 42-43.
Porter, M. E., (1980), Competitive Strategy, Techniques for Analyzing Industries and Competitors the Free Press, New York.
Ittner, C. (1988) Texas Instruments Cost of Quality, pp. 240-250, In R. Cooper and R. S. Kaplan (eds), The Design of cost Management systems, Prentice Hall, London.
Johnson, H. T., and Kaplan. R. S., (1987), Relevance Lost, The Rise and fall of Management Accounting, Harvard Business School Press, Boston.
Johnson, H.T., (1988), Activity – Based Information a blueprint for World – Class Management Accounting, Management Accounting (US), and 69/12:23-30.
Bromwich, maksell M., and Bhimani, A., (1991) Strategic Investment Appraisal, Management Accounting (US) 72/9, 45-48.
Homgren C. T., Dalar S. M., and Foster J., (2003) Cost Accounting, A Managerial Emphasis, 11 the edition Prentice– Hall New Jersey.
Maskell, B. H., (1989), Performance Measurement for World Class Manufacturing, Management Accounting (UK), 67/5: 32-33.
Shank J. K., and Govindarajan V., (1989), Strategic Cost Analysis, Irwin Inc., Homewood Illinois.
Namazi Mohammad, winter 1998 and spring 1999,"Study of activity –based costing of management accounting and its behavioral considerations, studies of accounting and auditing" seventh year, no. 26-27, PP 71-106.
Namazi Mohammad, 205, Industrial accounting (2), Budgeting and control of standard systems samt organization publishing, Tehran.
Kaplan, R. S., (1984), The Evolution of Management Accounting, Accounting Review, 59/3: 390- 418.