Develop a management accounting maturity model

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Nasertorabi Armaghan; TALANEH ABDOLREZA; MANSORI FARDIN

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Journal Paper

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Journal: MANAGEMENT ACCOUNTING Year:2021 | Volume:14 | Issue:49 Page(s): 69-96

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Information Journal Paper

Title

Develop a management accounting maturity model

Author(s)

Nasertorabi Armaghan | TALANEH ABDOLREZA | MANSORI FARDIN

Keywords

Management Accounting Maturity Model

Global Principles of Management Accounting

14 Management Accounting Procedures

Integrated Capability Maturity Model

Abstract

The category of management accounting is one of the important topics that by providing and providing useful information within the organization in various fields, you can have the value of buying in the organization. Due to the difference in the level of maturity of organizations (organizational life, organization size, management attitude, organizational culture, etc. ) from the use of "14 procedures of management accounting", the block of management accounting is not always the same and the variable of compliance with the "four principles of global accounting" Is managed. The purpose of this paper is to modify the Management Accounting Maturity Model. For this purpose, first a set of concepts, factors, key dimensions and management accounting indicators were extracted. Then, in order to confirm the concepts, factors and characteristics of 86 experts and experts in the management accounting profession using purposive sampling, a survey was conducted and their views were examined and research data were analyzed using SPSS software. Finally, maturity levels were determined using the Integrated Maturity Model (CMMI) logic. The research findings show that for a total of five levels of maturity, 282 indicators must be observed to guide the organization to the highest level, ie "optimal". One of the most important results of the research is to develop a tool for self-organization in order to change the differences between the expectations of organizations and the strategic goal.

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APA: Copy

Nasertorabi, Armaghan, TALANEH, ABDOLREZA, & MANSORI, FARDIN. (2021). Develop a management accounting maturity model. MANAGEMENT ACCOUNTING, 14(49 ), 69-96. SID. https://sid.ir/paper/969727/en

Vancouver: Copy

Nasertorabi Armaghan, TALANEH ABDOLREZA, MANSORI FARDIN. Develop a management accounting maturity model. MANAGEMENT ACCOUNTING[Internet]. 2021;14(49 ):69-96. Available from: https://sid.ir/paper/969727/en

IEEE: Copy

Armaghan Nasertorabi, ABDOLREZA TALANEH, and FARDIN MANSORI, “Develop a management accounting maturity model,” MANAGEMENT ACCOUNTING, vol. 14, no. 49 , pp. 69–96, 2021, [Online]. Available: https://sid.ir/paper/969727/en

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