عنوان مقاله [English]
نویسندگان [English]چکیده [English]
In the modern management accounting, the first priority is the provision of customer satisfaction. In this approach, management activities maintain focus on the customer. The customer always demands performance improvement in relation with factors, which is called the key factors of success that consist of cost, quality, time, and innovation. In this study, the amount of manager's attention to key factors of success in listed companies on Tehran Stock Exchange with an emphasis on management accounting process has been investigated. The statistical society of this study is the managers of listed companies on Tehran Stock Exchange during the years 1999-2009 by the 221 member companies in the form of eight-class of industries, the 79-member of samples was randomly chosen. Also, in this study, the data gathering tool was the questionnaire and for testing the research hypothesis, the Chi Square Index was used. Finally, the findings of the study indicate that firstly, the managers of different industries have adequate attention to main factors of success and secondly, the amount of manager's attention to main factors of success, that is, cost, quality, time and innovation has been different.