The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange

The purpose of this research is to investigate the use of management accounting tools and also effectiveness of each tool. This study is a survey research and in order to collect data a reliable and valid questionnaire has been used. The result of this research showed that managers of the productive...

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Autores principales:	Ahmad Khodami Pour, Mina Talebi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2012
Materias:	management accounting management accounting tools applying management accounting tools tehran stock exchange Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/6ea4a0225d904bc892b9b37444082245
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spelling	oai:doaj.org-article:6ea4a0225d904bc892b9b374440822452021-11-04T19:40:22ZThe Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2012.50https://doaj.org/article/6ea4a0225d904bc892b9b374440822452012-06-01T00:00:00Zhttps://jak.uk.ac.ir/article_50_c7afb2644ef4c361618be59e78590a97.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe purpose of this research is to investigate the use of management accounting tools and also effectiveness of each tool. This study is a survey research and in order to collect data a reliable and valid questionnaire has been used. The result of this research showed that managers of the productive companies in Tehran stock exchange are using the following tools: budgeting, variance analysis and break-even analysis; and managers don't use enough the following tools: balance score card, business process reengineering, responsibility accounting, Target costing and activity based costing. Also the results showed that budgeting, variance analysis and break-even analysis tools have the most effectiveness for access to goals and business Process reengineering, responsibility accounting and activity based costing tools are effectiveness too. The most important obstacles of using management accounting tools are: (1) cost-benefit constraint use of management accounting tools, (2) the lack of skillful personnel considering the scientific and experimental abilities, (3) sectional and short term policies by government.Ahmad Khodami PourMina TalebiShahid Bahonar University of Kermanarticlemanagement accountingmanagement accounting toolsapplying management accounting toolstehran stock exchangeAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 1, Iss 2, Pp 117-173 (2012)
institution	DOAJ
collection	DOAJ
language	FA
topic	management accounting management accounting tools applying management accounting tools tehran stock exchange Accounting. Bookkeeping HF5601-5689
spellingShingle	management accounting management accounting tools applying management accounting tools tehran stock exchange Accounting. Bookkeeping HF5601-5689 Ahmad Khodami Pour Mina Talebi The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange
description	The purpose of this research is to investigate the use of management accounting tools and also effectiveness of each tool. This study is a survey research and in order to collect data a reliable and valid questionnaire has been used. The result of this research showed that managers of the productive companies in Tehran stock exchange are using the following tools: budgeting, variance analysis and break-even analysis; and managers don't use enough the following tools: balance score card, business process reengineering, responsibility accounting, Target costing and activity based costing. Also the results showed that budgeting, variance analysis and break-even analysis tools have the most effectiveness for access to goals and business Process reengineering, responsibility accounting and activity based costing tools are effectiveness too. The most important obstacles of using management accounting tools are: (1) cost-benefit constraint use of management accounting tools, (2) the lack of skillful personnel considering the scientific and experimental abilities, (3) sectional and short term policies by government.
format	article
author	Ahmad Khodami Pour Mina Talebi
author_facet	Ahmad Khodami Pour Mina Talebi
author_sort	Ahmad Khodami Pour
title	The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange
title_short	The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange
title_full	The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange
title_fullStr	The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange
title_full_unstemmed	The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange
title_sort	investigation of management accounting tools application by managers of productive companies listed in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2012
url	https://doaj.org/article/6ea4a0225d904bc892b9b37444082245
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The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange

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