Prioritizing the Management Accounting Techniques in Small and Medium Firms (Case Study: The Industrial Cities of Isfahan)

The management accounting could be considered as the most important management tool with analysis facilitation, prediction, reporting and finally decision making in creating the available opportunities, expanding the potential facilities and having proper and flexible controls. The different organizations to fulfill the goals such as explaining the general strategy, long term plans, decision making for allocating resources, maximizing the value of company and the wealth of shareholders and paying attention to social responsibilities of the organization should use management accounting tools. One of the important aspects of accounting research in different countries is obtaining an understanding of the accounting system and the discovery of weaknesses, gaps and providing solutions to shortcomings and upgrade to higher levels. To collect data written questionnaire was used with approved reliability. In present study, the collected data with 95 questionnaires has been analyzed by LISREL software and each hypothesis was tested. The results of this study indicated that: among five presented management accounting techniques in this study, costing system for the managers of small and medium firms is having the highest priority. The budgeting and performance assessment systems are in second and third level of importance. Also recent developed methods of strategic management accounting and performance assessment system is less focused by the managers and is in fourth and fifth level of importance.