Document Type : Research Paper
Authors
Abstract
One important aspect of accounting research in different countries is
acquiring knowledge about situation of accounting systems and finding
weaknesses and gaps, providing solutions to resolve existing deficiencies,
and upgrading to higher levels. According to the four steps of the evolution
steps of management accounting, the higher the steps, tools of cost
management becomes more advanced and reasonably the effect on operating
profit more, in this study, examine effect of tools and techniques of
management accounting in evolution step of management accounting form
on operating profit. Statistical population of the study is financial
management companies by the end of 1392 (In Solar Calendar) In Tehran
Stock Exchange is accepted. Data is collected by questionnaire. The results
show that if evolution step of management accounting firms goes up,
operating profit will goes up too, in the meanwhile, there is a exception, that
is companies are in the step two have higher operating profit than companies
which are in the steps third and fourth of evolution of management
accounting.
Keywords
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