Modeling of management accounting innovation implementation in Iranian manufactures

Document Type : Research Paper

Authors

1 Full Professor, Department of Accounting, Khatam University, Tehran, Iran,

2 PhD student, Department of Accounting, Al-Zahra University, Tehran, Iran

Abstract

The purpose of this research is modeling the implementation of management accounting innovation in Iranian manufactures. The Managers, management accountants, and organizations can improve the Iranian manufactures’ situation by preparing necessary factors derived from this model. In order to gathering the data, 20 interviews were done with the interviewees who had both management accounting knowledge and some experiences in Iranian manufactures. Using thematic analysis, this research is showing that, nowadays among all management accounting innovations, Iranian manufactures need Enterprises Resource Planning (ERP) and Activity Based Costing (ABC). Implementation of ERP and ABC consist of six steps which are making team, needs assessment, mapping all activities and process, training, launching the innovation and guarantee. The results showed that using ERP results in accessing to accurate, updated and more reliable information. Also using ABC results in more accurate product costing and therefore more accurate production decision making.
Key words: management accounting innovations, ERP, ABC, theme analysis, modeling

Keywords

References

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Empirical Research in Accounting
Volume 12, Issue 3 - Serial Number 45
September 2022
Pages 21-40

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History

  • Receive Date: 03 December 2020
  • Revise Date: 10 September 2021
  • Accept Date: 04 February 2022

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