نوع مقاله : مقاله پژوهشی

نویسندگان

• ابراهیم معدن پیشه ¹
• محمدرضا عبدلی ²
• مریم شهری ³
• مهدی صفری گرایلی ⁴
• حسن ولیان ⁵

¹ دانشجوی دکتری، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران

² استاد، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران

³ استادیار گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران

⁴ دانشیار، گروه حسابداری، واحد بندرگز، دانشگاه آزاد اسلامی، بندرگز، ایران

⁵ استادیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران

چکیده

این مطالعه تلاش دارد تا چارچوب حسابداری مدیریت با رویکرد شش سیگما را خلق و ابعاد شناسایی شده را مورد ارزیابی قرار دهد. روش مورد استفاده این پژوهش در فاز کیفی گرندد تئوری و در فاز کمّی نسبت به ارزیابی ابعاد شناسایی شده اقدام می کند. دوره پرسشگری مطالعه نیز در بازه زمانی ۶ ماه صورت گرفته است و ابزار مورد استفاده مصاحبه و پرسشنامه می باشد. در این مطالعه ابتدا اندیشمندان حوزه حسابداری مدیریت از طریق مصاحبه مشارکت داشتند، سپس اعضای تخصصی شرکت های بورس اوراق بهادار تهران در خصوص ارزیابی ابعاد شناسایی شده، اظهارنظر نمودند. نتایج در بخش کیفی منجر به خلق یک چارچوب نظری ۸ ضلعی شده است که تفسیر کننده پدیده محوری مطالعه می باشد. همچنین در فاز دوم مطالعه نیز محوری ترین معیارِ شناسایی شده پدیده مطالعه یعنی معیار تجزیه و تحلیل سود انتخاب شد. نتایج بدست آمده می تواند سطح تکنیک گرایی تحلیلی در خصوص کارکردهای پاسخگویی شرکت ها به ذینفعان را توسعه بخشد. نتایج بدست آمده می تواند سطح تکنیک‌گرایی تحلیلی در خصوص کارکردهای پاسخگویی شرکت ها به ذینفعان را توسعه بخشد.

کلیدواژه‌ها

• حسابداری مدیریت
• رویکرد استراتژیک
• اثربخشی رقابتی

موضوعات

• حسابداری مالی

عنوان مقاله [English]

The Framework of the Management Accounting Phenomenon with the Six Sigma Approach

نویسندگان [English]

• Ebrahim Madanpisheh ¹
• Mohammadreza Abdoli ²
• Maryam Shahri ³
• Mehdi Safari Gerayli ⁴
• Hasan Valiyan ⁵

¹ PhD student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

² Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

³ Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

⁴ Associate Professor, Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

⁵ Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

چکیده [English]

This study attempts to create a management accounting framework using a Six Sigma approach and evaluate the identified dimensions. The method used in this research is grounded theory in the qualitative phase and an evaluation of the identified dimensions in the quantitative phase. The study's data collection was conducted over a period of 6 months, and the tools used were interviews and questionnaires. In the first stage of the study, scholars in the field of management accounting participated through interviews. In the next stage, specialized members from companies listed on the Tehran Stock Exchange commented on the evaluation of the identified dimensions. The results of the qualitative section led to the development of an octagonal theoretical framework that interprets the central phenomenon of the study. In the second phase, the most central criterion identified—profit analysis—was selected. The results obtained can enhance the analytical depth of corporate accountability functions to stakeholders.
Introduction
Accounting is a changing phenomenon, where both management accounting and financial accounting activities, applied sciences, and concepts are continuously evolving and redefining themselves, increasingly converging into interconnected realities. Modern organizations are becoming more complex due to rapidly changing and highly competitive environments. Globalization, economic liberalization, technological advancements, and interconnectivity have made the survival of organizations more challenging than ever before. Markets are becoming more international, dynamic, and customer-driven. Customers are demanding more variety, better quality, and improved service, including greater reliability and faster delivery. Changes in the business environment emphasize the need for complete, transparent, reliable, and accurate information that can be accessed quickly. In this context, organizations must respond more innovatively in management accounting. It should aim at value creation and at developing and sustaining competitive advantages. Furthermore, current resource planning and computer-assisted design and manufacturing have cast doubt on the effectiveness of traditional management accounting techniques.
 

Literature Review

The evolution of management accounting practices can be traced through various stages, each characterized by distinct paradigms, methodologies, and theoretical frameworks. Early research in management accounting predominantly emphasized cost-based approaches such as standard costing, budgeting, and variance analysis. However, the limitations of these traditional techniques in capturing non-financial performance metrics and supporting strategic decision-making led to the emergence of new management accounting practices. The evolution of management accounting reflects the dynamic nature of modern business environments, characterized by increased complexity, uncertainty, and globalization. Organizations are continuously seeking innovative ways to adapt their management accounting systems to meet the changing needs of internal and external stakeholders. This underscores the importance of understanding how management accounting practices have evolved over time and the factors driving these changes.

Methodology

This study is categorized as a two-phase research project supported by an exploratory methodology. In this process, grounded theory is used to identify the criteria of the central phenomenon. Then, in the second phase of the study, a questionnaire is employed to assess the dimensions of the identified phenomenon. This approach enables the research to construct a strategic map within the company, through which managers, using technical and strategic models, can more effectively achieve sustainability.
 

Result

The results of the qualitative phase led to the creation of an octagonal theoretical framework that interprets the central phenomenon of the study. In the second phase, the most central criterion identified—the profit analysis criterion—was selected. The results contribute to enhancing the analytical depth of corporate accountability functions toward stakeholders.
 

Discussion

The findings suggest that management accounting has evolved from a focus on cost determination to a more strategic and holistic approach aimed at supporting organizational objectives. However, the review also identifies several areas for further research and exploration. Future studies may delve deeper into emerging trends such as digitalization, sustainability accounting, and the integration of financial and non-financial performance metrics. Additionally, there is a need for research examining the implications of management accounting practices on organizational performance, decision-making processes, and stakeholder relationships. By addressing these research gaps, scholars can contribute to advancing knowledge and informing practice in the field of management accounting, ultimately enhancing organizational effectiveness and competitiveness in today's dynamic business environment.
 

Conclusion

The recent trend in management accounting has shifted from history-based, temporary planning and control to future-oriented strategic planning and control. The evolution of management accounting is driven by the pressures of increasingly intense competition, technological advancements, the dominance of financial accounting, and the expanding role of management accounting. Information technology can facilitate, catalyze, motivate, or even reshape the convergence of management accounting with financial accounting, both within the technical and technological domains, as well as in behavioral and organizational contexts.

کلیدواژه‌ها [English]

• Competitive Effectiveness
• Management Accounting
• Strategic Approach