1
Assistant Professor, Department of Accounting and Finance, Iranian Electronic Higher Education Institute, Tehran, Iran.
2
Department of Accounting and Finance, Iranian Institute of Electronic Higher Education
Abstract
Management accounting is an emerging part of accounting whose use is expanding rapidly. In the current economic conditions of our country and today's world, the use of management accounting information will play a significant role in the decision-making of managers and stakeholders. But the management accounting reports in the current situation do not represent all the realities of the organization and cannot provide the possible deviations clearly and clearly to the decision makers of the organization. Financial reports that are accompanied by non-financial information, criteria and indicators will play an important role in helping the management in the correct use of the organization's resources and funds. Lack of training to internal and external stakeholders as well as managers and accountants regarding the effects of management accounting reports, as well as the lack of clarity and certainty of the results of these reports in the eyes of the organization's managers and the possible resistance of employees in how managers deal with the results of management accounting information and data. The biggest challenge of organizations is in providing information on this part of accounting in the organization. In this regard, this research has tried with the help of the statistical community, including senior accountants, financial managers, technical and engineering managers, and the role of non-financial indicators, budget and budget reconciliation, comprehensive systems (ERP) and accounting coding, to compile management accounting reports, review and use He examined the non-financial indicators of the levels of the organization and its audit process, and finally found the presentation of these data to be a way for managers to present their performance results to the stakeholders of the organization and their decision-making
ein abadi,J. and parvanehpour,J. (2024). The impact of management accounting and performance evaluation indicators in presenting the company's status to stakeholders. Journal of Accounting and Management Vision, 7(90), 86-100.
MLA
ein abadi,J. , and parvanehpour,J. . "The impact of management accounting and performance evaluation indicators in presenting the company's status to stakeholders", Journal of Accounting and Management Vision, 7, 90, 2024, 86-100.
HARVARD
ein abadi J., parvanehpour J. (2024). 'The impact of management accounting and performance evaluation indicators in presenting the company's status to stakeholders', Journal of Accounting and Management Vision, 7(90), pp. 86-100.
CHICAGO
J. ein abadi and J. parvanehpour, "The impact of management accounting and performance evaluation indicators in presenting the company's status to stakeholders," Journal of Accounting and Management Vision, 7 90 (2024): 86-100,
VANCOUVER
ein abadi J., parvanehpour J. The impact of management accounting and performance evaluation indicators in presenting the company's status to stakeholders. Journal of Accounting and Management Vision, 2024; 7(90): 86-100.