• DOI:10.5296/IJAFR.V1I1.820
• Corpus ID: 54022980

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}
}

• Akbar Allahyari, M. Ramazani
• Published 1 December 2011
• Business
• MRN: Courses

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. Research method in this study is descriptive-survey in which researcher has been benefited from questionnaire and interview techniques. In questionnaire testing, Friedman test has been used to exam the uniformity of variables and then kruskal-wallis test to evaluate the effect of firm size on research independent variables. Research findings show a broad uniformity of the effects of research seven independent variables and then the results of Kruskal –Wallis test indicate the effects of all variables on management related Problems except for the variable No, 4.