International Journal of Economic Behavior and Organization
Volume 1, Issue 6, December 2013, Pages: 56-60
Received: Jul. 28, 2013;
Published: Oct. 20, 2013
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Fatemeh Baghiyan, Department of accountancy, Azad University of Gazvin, Gazvin baragin, Iran; Nuclear Science and Technology Research Institute, Plasma Physics and Nuclear Fusion Research School, A.E.O.I., Tehran, Iran
In this article, we have studied recent changes in management accounting and respected disabuses which is the most important challenges and opportunities led to advance in management accounting. Management accounting extended by emphasis on accounting in three major fields as: 1) Activity accounting; 2) Strategic management accounting; 3) Accounting for advanced manufacturing technology (AAMT). These three major fields promote future management accounting and refresh it. Consequently, as management accounting can go on extended services to various commercial, industrial and governmental unit scan adapt future management accounting with new technological and management accounting. Management accounting including activity accounting, strategic management accounting and accounting for advanced technologies have led to progress management accounting and various organizations.
Challenges and Opportunities of Management Accounting in Iran Industries, International Journal of Economic Behavior and Organization.
Vol. 1, No. 6,
2013, pp. 56-60.
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