Traditional VS. Contemporary managerial cost Accounting techniques: Differences between opinions of
بهار 1384 - شماره 9 ISC (28 صفحه - از 107 تا 134)
کلید واژه های ماشینی : Accounting، Management Accounting، Journal Management Accounting Research، Cost، Future، Research، Accounting Education، Cost Management، Future Management Accounting، Study Management Accounting
"These results were different from those of previous studies, where size of the organization, number of products and type of industry had not effect on the degree of usefulness of traditional and contemporary managerial/cost accounting techniques The outcomes of this study(Table 7, as reported before)also revealed that from the 11 preferred skills for managerial/cost accounting graduates, the thinking ski IP"was rated top by both the academics and practitioners. In contrast, vprofessional appearance,''assertiveness", and pleasant personality were the three characteristics selected by both groups as less important, Based on the above observations, the main conclusion reached,by this research was that no significant differences existed between the opinions of practitioners and academics regarding the list of the most important managerial/cost accounting techniques in this study, Recommendations For a long time, the following criticisms have been received from both practitioners and academics about the usefulness of managerial/cost accounting techniques and practices. 3)The other factors such as Experience, Size of company, Type of industry, Number of products showed no significant influence on the selection of traditional and contemporary managerial/cost accounting techniques. Stated differently, about 70% of the educators participated in this study were over 50 years of age, H2:There is no statistically significant difference between the usefulness of traditional and contemporary managerial/cost accounting techniques from the view of practitioners and educators. In a recent study by Hawker, Fowler and Tan(2004), a significant gap was observed between the opinions of practitioners and academics in New Zealand regarding the degree of usefulness of different managerial/cost accounting techniques."
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