عوامل موثر در بكارگيري روش هاي حسابداري مديريت از ديدگاه مديران مالي شركتهاي توليدي استان خوزستان

The Khuzestan Manufacturing Firmsʹ Finance Directorsʹ Perception on the Effective Factors on the Management Accounting Techniques Application

Planning, control, and decision-making are considered the main tasks of executive management. Managers carry out their administrative tasks by using accounting data. There are different factors in organizations which help managers to make sound decisions using their skills and useful data. Some of these factors are related to management accountants in the accounting departments, some to data provided, and some to managers themselves. This study investigates factors affecting the implementation of management accounting techniques from the Khuzestan Manufacturing companiesʹ financial managersʹ point of view. These factors contribute to the optimization of planning, control, and decision-making processes. The results of this study indicate that the mentioned factors all have a strong affect in implementing management accounting methods. The study also measures the effect of accountantsʹ education and experience back-grounds as moderator variables. The results showed that these variables do not have a meaningful influence on the perception of the respondents in attempting to answer the questions of the questionnaire-