Future Studies on Management Accounting: Education and Research Perspective

Document Type : Research Paper

Authors

1 Professor of Accounting, Allameh Tabatabai University, Tehran, Iran

2 Associate Professor of Management, Allameh Tabatabai University, Tehran, Iran

3 Assistant Professor, Department of Administrative and Economic Sciences, Gonbad Kavous University, Iran

Abstract

In the process of globalization, the competition between firms becomes inevitable. Therefore, it is extremely important to employ qualified and well-educated management accountants to provide consultation service to managers. Management accountants should plan carefully and rationally to be ready for offering services needed by management. This necessitates a consciously, forward looking and planned movement based on the society progress and development.  Therefore, this research identifies management accounting driving forces in education and research in the next 20 years.This is an applied and explorative-survey research based on the panel data method. To identity the main  driving force, the panel of experts, open questionnaires, interviews, and phase Delphi methods are used. The sample consists of experienced management accounting professors selected through judgment sampling and snowball sampling. The results indicate that management accounting has no desirable status and needs considerable efforts to be improved. Experts (in the phase Delphi) believe that crisis in education and research is the most important thing influencing the future, implying that education and research have and will have a chaotic and disorganized status in a way that experts have accepted the crisis situation. The relationship between universities and industries and the cooperation between them are ranked as the second driving force, implying that in the future, universities will try more to improve their relationship with industries. Based on the results and the driving forces identified, it is suggested that in order to develop the profession, the agents and actors influencing management accounting, embark a long-time planning and executive actions for management accounting in future.

Keywords

References

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History

  • Receive Date: 28 October 2017
  • Revise Date: 10 February 2018
  • Accept Date: 17 February 2018

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