The Importance of Impact in Organizational Changes on Management Accounting Change

Global Journal of Management and Business Research, Volume 11, Issue 11, November 2011

9 Pages Posted: 10 Jan 2013

See all articles by Morteza Ramazani

Morteza Ramazani

Young Researchers and Elite Club, Zanjan Branch, Islamic Azad University, Zanjan, Iran

Akbar Allahyari

Islamic Azad University (IAU)

Hassan Bali

Islamic Azad University (IAU)

Date Written: November 1, 2011

Abstract

Organizations involve technical changes, human sources development, and competitive markets. The purpose of this research is studying the amount importance of impact of Manufacturing firms changes on management accounting change. Present research has 4 independent variables that include 1 - new accountants; 2 - new packaging; 3 - new products; 4 - weak financial performance which the method of this research is descriptive survey and in applied kind that researcher uses to reach the research objectives 4 independent variables by use of testing effect on each one of the research variable on management accounting change and friedmon test for studying equal effect of variables and for studing effect of the case study firms size has used ANOVA variance analyze test. Result of the research indirect the effect of variables of research and firms size on the new packaging and weak performance.

Keywords: Management Accounting Change, Organizational Changes, Manufacturing Firms, Iran

JEL Classification: L16, L60, L70, M41

Suggested Citation

Ramazani, Morteza and Allahyari, Akbar and Bali, Hassan, The Importance of Impact in Organizational Changes on Management Accounting Change (November 1, 2011). Global Journal of Management and Business Research, Volume 11, Issue 11, November 2011, Available at SSRN: https://ssrn.com/abstract=2198719

Morteza Ramazani (Contact Author)

Young Researchers and Elite Club, Zanjan Branch, Islamic Azad University, Zanjan, Iran ( email )

zanjan
Iran

Akbar Allahyari

Islamic Azad University (IAU) ( email )

Hamedan, Iran
Iran
Tehran, Isfahan 461-15655
Iran

Hassan Bali

Islamic Azad University (IAU)

Hamedan, Iran
Iran
Tehran, Isfahan 461-15655
Iran

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