Abstract
Purpose: If we consider the management accounting maturity model as a roadmap that aims to identify strengths and improvements and the goal is to upgrade from the "initial level" to the "optimal level", then the main concern to go to the higher level of the model is to eliminate gaps between These two levels will be. The purpose of this study is to use organizational change management tools to improve from one level of maturity to another and within the framework of the Prosci of process change.
Method: The present study is a quantitative and applied research according to its purpose and is based on the field method. For this purpose, in data collection, interviews with the help of checklists for all employees of Iran Khodro's management accounting in the years 1399-1400 were used.
Results: The results showed that the maturity score of the model dimensions in Iran Khodro Company during the mentioned years is for penetration (four), relevance (three), value and management (two). Then, the maturity of each of the key factors of management accounting (14 factors) was determined, which due to the frequency of the number three, it can be concluded that these factors are at level three. Also, the degree of compliance with the dimensions of the maturity model was examined and it was determined that they are far from their ideal level, so to achieve the desired level, the organization change management program was used.
Conclusion: After the level of maturity, strategies were considered to improve the status quo. The program included “Communication”, “Training”, “Resistance Management”, “Sponsorship” and “Coaching/Mentoring”, which were tailored to the level of maturity of the organization.
As long as the knowledge, enthusiasm and knowledge of the management accounting staff are at a low level, reaching higher levels of maturity is unattainable.
Contribution: Maturity models are developed by experts in each field and all of them emphasize on improving the technical aspects of an organization to reach the highest level and expertise, but what is hidden from view is the role of the human factor in reaching this level of maturity. Studies show that organizational change management tools can enable the efficiency needed to move to a higher level of maturity. Therefore, the combination of accounting knowledge (work technique, or management accounting specialty) and management (the art of managing people) has been considered.
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