Determin the relation between management accounting evolution stages with technical innovation in companies which are being accepted in tehran stock exchange
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2015, Vol 9, Issue 6
Abstract
Most research in the area of financial accounting is the Iranian companies. Unfortunately, comprehensive research on the study of the evolution of management accounting and management accounting innovations in Iranian companies do not. The main question of this study is whether there is a relationship between the evolution of management accounting innovation?For this purpose, a sample of firms listed in Tehran Stock Exchange was the food industry and the required data through the questionnaire. Statistical techniques used for hypothesis testing, regression analysis is used. The present study consists of four sub-hypothesis is a hypothesis. Data analysis shows that the evolution of management accounting innovations There is. The fourth stage (Integrated Management Accounting) more factor determining the amount (58.8%) have been allocated. The limitations of this study include lack of access to the entire food industry companies named.
Authors and Affiliations
Mehrdad Ghanbari Phd| Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran, Mohamadreza Karimipoya| Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran, email: Mkp1386@gmail.com, Behrooz Ghorbani| Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran
Keywords
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