The Importance of Impact in Organizational Chnges On Management Accounting Change

Dr. Morteza Ramazni
Dr. Morteza Ramazni * § Ph.D., Member of Young Researchers Club, Islamic Azad University, Zanjan Branch, Zanjan, Iran.
Contact
§ Faculty Member of Payame Noor University, Abhar Cent...

Send Message

To: Author

The Importance of Impact in Organizational Chnges On Management Accounting Change

Article Fingerprint

ReserarchID

MBR7GZB2

The Importance of Impact in Organizational Chnges On Management Accounting Change Banner

Key Research Insights

Synthesized scholarly intelligence & interactive research assistant
Access Review Comments
  • English
  • Afrikaans
  • Albanian
  • Amharic
  • Arabic
  • Armenian
  • Azerbaijani
  • Basque
  • Belarusian
  • Bengali
  • Bosnian
  • Bulgarian
  • Catalan
  • Cebuano
  • Chichewa
  • Chinese (Simplified)
  • Chinese (Traditional)
  • Corsican
  • Croatian
  • Czech
  • Danish
  • Dutch
  • Esperanto
  • Estonian
  • Filipino
  • Finnish
  • French
  • Frisian
  • Galician
  • Georgian
  • German
  • Greek
  • Gujarati
  • Haitian Creole
  • Hausa
  • Hawaiian
  • Hebrew
  • Hindi
  • Hmong
  • Hungarian
  • Icelandic
  • Igbo
  • Indonesian
  • Irish
  • Italian
  • Japanese
  • Javanese
  • Kannada
  • Kazakh
  • Khmer
  • Korean
  • Kurdish (Kurmanji)
  • Kyrgyz
  • Lao
  • Latin
  • Latvian
  • Lithuanian
  • Luxembourgish
  • Macedonian
  • Malagasy
  • Malay
  • Malayalam
  • Maltese
  • Maori
  • Marathi
  • Mongolian
  • Myanmar (Burmese)
  • Nepali
  • Norwegian
  • Pashto
  • Persian
  • Polish
  • Portuguese
  • Punjabi
  • Romanian
  • Russian
  • Samoan
  • Scots Gaelic
  • Serbian
  • Sesotho
  • Shona
  • Sindhi
  • Sinhala
  • Slovak
  • Slovenian
  • Somali
  • Spanish
  • Sundanese
  • Swahili
  • Swedish
  • Tajik
  • Tamil
  • Telugu
  • Thai
  • Turkish
  • Ukrainian
  • Urdu
  • Uzbek
  • Vietnamese
  • Welsh
  • Xhosa
  • Yiddish
  • Yoruba
  • Zulu
Reading Preferences
Font Size
Line Spacing
Background

Abstract

Organizations involve technical chnges, humen sources development, and competitive markets. The purpose of this research is studying the amount importance of impact of Manufacturing firms changes on management accounting change. Present research has 4 independent variables that include 1-new accountants 2-new packaging 3-new products 4weak financial performance which the method of this research is descriptive-survey and in applied kind that researcher uses to reach the research objectives 4 independent variables by use of testing effect on each one of the research variable on management accounting change and friedmon test for studying equal effect of variables and for studing effect of the case study firms size has used ANOVA variance analyze test. Result of the research indirect the effect of variables of research and firms size on the new packaging and weak performance.

References

39 Cites in Article
  1. M Al-Omiri,C Drury (2007). A survey of factors influencing the choice of product costing systems in UK organizations.
  2. S Anderson,S Young (1999). The Impact of Contextual and Process Factors on the Evaluation of Activity-Based Costing Systems.
  3. C Argyris,R Kaplan (1994). Implementing New Knowledge: The Case of Activity Based Costing.
  4. A Atkinson,R Balakrishnan,P Booth,J Cote,T Groot,T Malmi,H Roberts,E Uliana,A Wu (1997). New Directions in Management Accounting Research.
  5. M Beasley,R Clune,D Hermanson (2005). Enterprise risk management: an empirical analysis of factors associated with the extent of implementation.
  6. (1996). Management Accounting.
  7. T Bjoornenak,O Olson (1999). Unbundling Management Accounting Innovations.
  8. S Burchell,C Clubb,A Hopwood,J Hughes (1980). The Roles of Accounting in Organizations and Society.
  9. John Burns,Robert Scapens (2000). Conceptualizing management accounting change: an institutional framework.
  10. John Burns,Juhani Vaivio (2001). Management accounting change.
  11. J Burns,R Scapens (2000). Conceptualizing management accounting change: an institutional framework.
  12. I Cobb,C Helliar,J Innes (1995). Management accounting change in a bank.
  13. R Cooper (1990). Implementing an Activity-Based Cost System.
  14. J Grimmer (2003). Gesamtbanksteuerungtheoretische und empirische Analyse des Status Quo in der Bundesrepublik Deutschland, Österreich und der Schweiz.
  15. C Helliar,I Cobb,J Innes (2002). A longitudinal case study of profitability reporting in a bank.
  16. A Hopwood (1987). The archaeology of accounting systems.
  17. A Hopwood (1987). The archeology of accounting systems.
  18. Mostaque Hussain,Zahirul Hoque (2002). Understanding non‐financial performance measurement practices in Japanese banks.
  19. J Innes,F Mitchell (1990). The Process of Change in Management Accounting: Some Field Study Evidence.
  20. J Innes,F Mitchell (1990). The process of change in management accounting: some fields study evidence.
  21. C Ittner,D Larcker (2001). Assessing empirical research in managerial ccounting: a value-based management perspective.
  22. Christopher Ittner,David Larcker,Taylor Randall (2003). Performance implications of strategic performance measurement in financial services firms.
  23. T Libby,J Waterhouse (1996). Predicting Change in Management Accounting Systems.
  24. R Luther,S Longden (2001). Management accounting in companies adapting to structural change and volatility in transition economies: a South African study.
  25. M Markus,Jeffrey Pfeffer (1983). Power and the design and implementation of accounting and control systems.
  26. M Markus (1983). Power, politics, and MIS implementation.
  27. P Miller,T O'leary (1990). Making Accountancy Practical.
  28. M Niemark,T Tinker (1986). The Social Construction of Management Control Systems.
  29. W Orlikowski (1992). The duality of technology: rethinking the concept of technology in organizations.
  30. W Orlikowski,D Robey (1991). Information technology and the structuring of organizations.
  31. Andrew Pettigrew (1990). Longitudinal Field Research on Change: Theory and Practice.
  32. Alistair Preston (1992). The birth of clinical accounting: A study of the emergence and transformations of discourses on costs and practices of accounting in U.S. hospitals.
  33. P Quattrone,T Hopper (2001). What does organizational change mean? Speculations on a taken for granted category.
  34. R Scapens,J Roberts (1993). Accounting control: a case study of resistance to accounting change.
  35. M Shields (1997). Research in Management Accounting by North Americans in the 1990s.
  36. J Williams,A Seaman (2001). Predicting change in management accounting systems: national culture and industry effects.
  37. M Yakhou,V Dorweiler (1995). Advanced Cost Management Systems: An Empirical Comparison of England, France, and the United States.
  38. C Horngren,G Sundem,W Stratton,D Burgstahler,J Schatzberg (2007). Introduction to Management Accounting.
  39. The Importance Of Impact In Organizational Changes On Management Accounting Change (Case Study Of Iranian Manufacturing Firms.
Show All References
Download References

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 Ramazni. 1969. "The Importance of Impact in Organizational Chnges On Management Accounting Change". Global Journal of Management and Business Research - A: Administration & Management GJMBR-A Volume 11 (GJMBR Volume 11 Issue A11).

More Citation Formats

Download Citation

  • Open Access
  • CC-BY-ND-NC 4.0
Download Article
Access OJS
Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords
IranManagement Accounting Changehmanufacturing firmsOrganizational Chnges
Classification
GJMBR-A Classification FOR Code: 140207
150105
150306 JEL Code L16
L60
L70
M41
  • Submission ReceivedSeptember 13, 2011
  • Peer Review Double Blind
    Handling Editor
  • Accepted October 8, 2011
  • Published October 19, 2011
Version of record

v1.2

Language
English
Order Article Reprint
Experiance in AR

Explore published articles in an immersive Augmented Reality environment. Our platform converts research papers into interactive 3D books, allowing readers to view and interact with content using AR and VR compatible devices.

View in VR
Read in 3D

Your published article is automatically converted into a realistic 3D book. Flip through pages and read research papers in a more engaging and interactive format.

View in 3D
Article Matrices
Total Views: 5K
Total Downloads: 424
All Trends

Request Access

Please fill out the form below to request access to this research paper. Your request will be reviewed by the editorial or author team.
X

This is the heading

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.

High-quality academic research articles on global topics and journals.

The Importance of Impact in Organizational Chnges On Management Accounting Change

Dr. Ramazni
Dr. Ramazni Faculty Member of Payame Noor University, Abhar Center, Zanjan, Iran
  • Submission ReceivedSeptember 13, 2011
  • Peer Review Double Blind
    Handling Editor
  • Accepted October 8, 2011
  • Published October 19, 2011