عنوان مقاله [English]
International Federation of Automatic Control (IFAC) provides a framework explaining the development of management accounting based on a four stages ‘Evolution’ model including: 1) Cost determination and financial control, 2) Collection and Processing of information for planning and control purposes, 3) Business process and resources waste reduction, 4) Value creation through effective use of resources. In this study, we sought to understand the current standing of Management Accounting in Iran and the stage it revolves as per above listed four stages. Abdelkader and Luther (2006) with its proposed draft in several conferences and interviews with Management Accounting experts in UK; revealed that the resulted Cronbach's alpha coefficient from their studies stands higher than 0.63, which assignes 40 techniques, concepts and practices of Management Accounting to the four stages of development. In this thesis we studied the status of these 40 techniques in Iran.
The first level, "Cost Determination and Financial Control", is being frequently used, however other levels are being used in a much lower degree.
Two management accounting practices were found to be indisputably widely used, these are "A Plant-wide Overhead Rate" and "Performance Evaluation Based on Financial Measures". Seven Management Accounting practices were found to be used moderately ,Other management accounting practices are being used at a lower degree.
The importance level of the first stage "Cost Determination and Financial Control" is moderate; however the importance level of following three stages is high. The importance of these stages from the lowest to the highest are as follows; the first stage, the second stage, the fourth stage and finally the third stage.
"A Plant-wide Overhead Rate" as a management accounting practices, was shown to have lower importance. 14 management accounting practices were found to be moderately important including.Finally importance level of 21 management accounting practices is high.
The high priority techniques for implementation in organizations are: "Performance Evaluation Based on Non-financial Measures", "Classification of Costs into Variable and Fixed", "Performance Evaluation Based on Economic Value Added", "Benchmarking" and "Activity Based Costing".