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Presentation of management accounting model with Real Time reporting approach

    Authors

    1 دانشجوی دکتری تخصصی حسابداری دانشگاه آزاد اسلامی واحد تبریز

    2 Assistant Professor of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

    3 عضو هیئت علمی

    4 Associate professor of accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

,

Document Type : Research Paper
10.30479/jfak.2024.20213.3195

Abstract

Purpose: The present study aimed to provide a model for the maturity of management accounting with a timely reporting approach and a meta-synesthetic approach.
Methods: The present research evaluated and systematically analyzed the findings of previous studies and the results of the present research using a qualitative approach and meta-synesthetic tools from 2022 to 2023. The statistical population of the study included valid domestic and foreign scientific databases in the library study section, and expert and experienced university professors in the field of management accounting, financial managers, and management accountants of companies listed on the Tehran Stock Exchange in the experimental section.
Results: The results revealed that the structural, architectural, and technical factors are effective in using management accounting with a timely reporting approach at a level of 0.632. The cultural, environmental, and social factors are effective at the level of 0.365. The lack of financial stability in organizations, the lack of maps and architecture for strategic plans and the lack of information forms and information sub-systems to achieve timely reporting are among the controlling, motivating, and monitoring factors at the level of 0.397.
Conclusion: Among the platforms and strategies effective on management accounting with a timely reporting approach, the cultural, environmental, and economic platforms were obtained. They enhance the knowledge of employees and strengthen the human skills of managers regarding timely and integrated reporting, designing and creating organizational architecture, and adaptive architecture. The establishment of the management accounting system with the information technology governance approach strengthens corporate governance and the company's internal control system.

Keywords

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Financial Accounting Knowledge
Volume 11, Issue 4 - Serial Number 43
January 2025
Pages 87-122
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