A Critical View of Global Management Accounting Principles
Journal Title: International Journal of Finance and Managerial Accounting - Year 2018, Vol 3, Issue 9
Abstract
The aim of this study was to investigate accounting principles of integrated management using a critical approach. To this end, in this study, we used four principles of relevance, influence, value, and trust as the global management accounting principles. The research questions and hypotheses were developed based on the critical thinking that management accounting is not currently convincing both in theory and practice. This study is considered a survey research as it used questionnaires to collect experimental data for testing the research hypotheses. The results of statistical tests performed in this study indicated that the respondents had positive attitudes toward the four afore-mentioned principles and this they can be considered as global management accounting principles.
Authors and Affiliations
Mona Abednazari, Fereydon Rahnamay Roodposhti, Hashem Nikoumaram, Zahra Pourzamani
Keywords
Related Articles
- EP ID EP534998
- DOI -
- Views 118
- Downloads 0
Studying the Monthly Effect on the Market Reactions Using Time-Space -Frequency Analysis (Case Study: Tehran Stock Exchange)
Anomaly is an incident or event that cannot be explained by the dominant theories. Anomalies are situated in confronting with the efficient market theory, so that it provides conditions for stock trading strategies with...
Explaining the Role of Management Accounting Information System in Strategy Formulation with Actors Network Approach
The real challenge of business environment is derived from a situation where organizations need to find opportunities on how to introduce ideas and new products to market that provide future earnings stream. Management a...
The Effect of Internal Control Weakness on Investment Efficiency of Companies Listed in Tehran Stock Exchange
This study explores the effect of internal control weakness on investment efficiency of companies listed in Tehran Stock Exchange. The statistical population included all companies listed in Tehran Stock Exchange during...
Using Accounting Information in Decision Making of Hospitals Managers
Decision making process requires information. Accounting is the most important source of information. In 1998, the international federation of accountants issued a statement about the scope and using of accounting. It id...
The Role of Corporate Governance on Tax Justice (Horizontal Equity and Vertical Equity)
The purpose of this study is to examine the role of corporate governance in the concept of tax justice. The current research contributes to the field of applied research and is regarded as a descriptive survey research,...