A study to determine important barriers in using managerial accounting

Mohammadipour, R.; Mahdavi, S.; Bakhshandeh, M.; Sabzalipour, F.

Management Science Letters

ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print) Quarterly Publication Volume 2 Issue 8 pp. 2827-2832 , 2012

A study to determine important barriers in using managerial accounting Pages 2827-2832 Download PDF

Authors: Rahmatollah Mohammadipour, Sohaila Mahdavi, Mohammad Hossein Bakhshandeh, Farshad Sabzalipour

DOI: 10.5267/j.msl.2012.10.003

Keywords: Cement industry, Efficiency, Managerial accounting, Profitability

Abstract: Managerial accounting plays an important role for making prompt and efficient decisions to reduce troubles in the market. However, there are many circumstances where management team cannot make appropriate, fast and reliable managerial decisions. In this paper, we present a survey in cement industry and look to find out important factors as major barriers of managerial accounting implementation. The proposed model of this paper designs and distributes questionnaire among management teams who work for cement industry in Iran. The results of the survey indicate that lack of familiarity of managers with managerial accounting techniques, existence of unprofessional people in financial and accounting affairs and lack of having globally acceptable standards are major barriers in this industry for implementation of managerial accounting skills. However, our survey does not find any relationship between market turbulence and efficiency and implementation of managerial accounting skills.

How to cite this paper

 Mohammadipour, R., Mahdavi, S., Bakhshandeh, M & Sabzalipour, F. (2012). A study to determine important barriers in using managerial accounting.Management Science Letters , 2(8), 2827-2832.

Refrences

Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., & Young, S.M. (2011). Management Accounting: Information for Decision Making and Strategy Execution. 6th ed. Pearson Education, Inc.
Dittman, D.A., Hesford, J.W., & Potter, G. (2008). Managerial Accounting in the Hospitality Industry. Handbooks of Management Accounting Research, 3, 1353-1369.
Khodaei Valahzaghard, M., & Salehi, A. (2012). Investigating the effective factors on management internal controls applying. Management Science Letters, 2, 2607-2614.
Kurunm?ki, L. (2008). Management accounting, economic reasoning and the new public management reforms. Handbooks of Management Accounting Research, 3, 1371-1383.
Pirayesh, R., Niazi, R., & Ahmadkhani, A. (2012). Investigating the effective factors on management internal controls applying. Management Science Letters, 2, 1203-1208.
Najafi, M., & Ahmadkhani, A. (2012). The advantage of using operational budgeting on governmental organization. Management Science Letters, 2, 101-106.
Weygandt, J.J., Kimmel, P.D., & Kieso, D. E. (2009). Managerial Accounting: Tools for Business Decision Making. Wiley.

Journals

MSL Volumes

Keywords

Authors

Countries

Management Science Letters

A study to determine important barriers in using managerial accounting Pages 2827-2832 Download PDF

Add Reviews