چکیده:
Introduction: In the process of globalization, the competition between companies becomes inevitable. Therefore, it is extremely important to employ qualified and well-educated management accountants to provide consultation service to managers. Management accountants should carefully and rationally plan and be prepared to offer services needed by managers. This necessitates continuous forward movement and progress, planning, and foresight by considering the development and changes in society. Therefore, in the present research, the driving forces of management accounting in terms of education and research were identified in the next 20 years. Method: In terms of the type of data, the present research was a mixed one. Considering the kind of research, it was an explorative and survey one. To identity the main driving forces, the views of experts and experienced professors of management accounting were taken into account. The panel of experts, open questionnaires, interviews, and phase Delphi were used to that end. The method of sampling was judgment sampling and snowball sampling. Results: The results indicated that management accounting does not have a suitable and high status; therefore, considerable effort is needed to improve its status. Experts (in the phase Delphi) believed that crisis in education and research is the most important thing influencing the future, implying that education and research have and will have a chaotic and disorganized status in a way that experts accept the crisis situation. The relationship between universities and industries and the cooperation between them was ranked the second driving force, implying that in the future, universities will try more to improve their relationship with industries. Conclusion: Based on the results and the driving forces identified, it is suggested that in order to develop the profession, the agents and actors influencing management accounting embark on long-time planning and executive actions for the future of management accounting.
خلاصه ماشینی:
Figure (1): Drivers and Scenarios of the ACCA&IMA Research Main Domains | Key Elements - Challenges | Scenarios Economic | Economic contexts | Creator (Transformational) Political and Legal | Trade challenges Trade | Trade priorities and strategies | Safe | Science and technology | Public perception of accounting Measurement and Reporting | Pirate Environment, energy and Resources | Accounting approaches Skills, training, research and development | Survivors Accounting approaches Accounting profession | Applications of science and technology Additionally, the Association of Chartered Certified Accountants and the Institute of Management Accountants (2013) found that the most influential drivers include the environment, trade requirements to provide more non-financial information in advance and complete reporting models, increasing emphasis on the role of accountants as business partners with a wide range of skills, increasing convergence of accounting standards and business on a global level, the change in global foreign exchange reserves from the US dollar to other currencies, changes in the emphasis on governance institutions, cyber security challenges for trade, easy access to the internet by society, the impact of the commercial activities of emerging economic powers on the commercial activities of developed countries, radical changes in the system of using money as an exchange system, changing social expectations, and the expansion of the role of accountants.
These results, from the perspective of the unsuitable professional situation in the field of education and research, the necessity of changing syllabi and course units, including interdisciplinary concepts, and the gap between universities and industry, are consistent with the results of Kaplan (1994), Sander (2008 and 2010), Russell (1999), Gamage (2016), Samkin and Steinbank (2017), and Namazi (1378).
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