Firm Technological Change and its Effects on Management Accounting Change (Case study of Iranian Manufacturing Firms)

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dr._morteza_ramazani
dr._morteza_ramazani Ph.D., Member of Young Researchers Club, Islamic Azad University, Zanjan Branch, Zanjan, Iran.
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Dr. Morteza Ramazani
Dr. Morteza Ramazani
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Akbar Allahyari
Akbar Allahyari
α Iran University of Science and Technology Iran University of Science and Technology

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Firm Technological Change and its Effects on Management Accounting Change (Case study of Iranian Manufacturing Firms)

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Abstract

Exact costing of productions and providing suitable and reliable information or reports for economic decision-making process are the main consideration in management accounting, meanwhile firms technological change causes the management accounting to change which we have tested the effects of suck technological change on management accounting change (MAC). The research method is descriptive survey and in applied type in which researcher have utilized four hypothesis to obtain the research objectives. The first hypotheses compare the rate of technological changes effect on management accounting change. While the second hypothesis is used to compare the needs of manufacturing firms to another costing system. Also in this research, the author has T test for both hypothesis. The third hypothesis deals with the sameness of technological changes item in which researcher have used Friedman test to examine it. Finally, the forth hypothesis , to compare the sameness of technological changes effect and the rate of firms need for other costing system by considering the firm size, researcher have applied Kruskal-Wallis test and the research results indicate the firms tendencies to develop the management accounting system.

References

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

dr._morteza_ramazani. 1970. \u201cFirm Technological Change and its Effects on Management Accounting Change (Case study of Iranian Manufacturing Firms)\u201d. Global Journal of Management and Business Research - A: Administration & Management GJMBR-A Volume 11 (GJMBR Volume 11 Issue A9): .

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GJMBR Volume 11 Issue A9
Pg. 57- 62
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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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Exact costing of productions and providing suitable and reliable information or reports for economic decision-making process are the main consideration in management accounting, meanwhile firms technological change causes the management accounting to change which we have tested the effects of suck technological change on management accounting change (MAC). The research method is descriptive survey and in applied type in which researcher have utilized four hypothesis to obtain the research objectives. The first hypotheses compare the rate of technological changes effect on management accounting change. While the second hypothesis is used to compare the needs of manufacturing firms to another costing system. Also in this research, the author has T test for both hypothesis. The third hypothesis deals with the sameness of technological changes item in which researcher have used Friedman test to examine it. Finally, the forth hypothesis , to compare the sameness of technological changes effect and the rate of firms need for other costing system by considering the firm size, researcher have applied Kruskal-Wallis test and the research results indicate the firms tendencies to develop the management accounting system.

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Firm Technological Change and its Effects on Management Accounting Change (Case study of Iranian Manufacturing Firms)

Dr. Morteza Ramazani
Dr. Morteza Ramazani
Akbar Allahyari
Akbar Allahyari

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