Studying the Factors Which Delay Management Accounting Changes (Case Study of Iranian Manufacturing Firms)

@article{Allahyari2011StudyingTF,
  title={Studying the Factors Which Delay Management Accounting Changes (Case Study of Iranian Manufacturing Firms)},
  author={Akbar Allahyari and Morteza Ramazani},
  journal={MRN: Courses},
  year={2011}
}
Firms competing in competitive markets face some technological changes and more demands of customers as the competition grows based on market globalization. All these changes affect firms' management accounting systems. This leads firms to change their management accounting system in which some factors make delay in the process of management accounting changes. We have considered seven factors which make delay in management accounting changes. This research tries to study these factors… 
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