Evaluation of the Development Trend of Management Accounting in Small and Medium Enterprises in Iran

Document Type : Research Paper

Authors

Department of Accounting, Faculty of Management, Tehran University, Tehran, Iran

10.22051/jaasci.2024.47933.1866

Abstract

Purpose: The main purpose of this study is to evaluate the evolution of management accounting in small and medium-sized enterprises in Iran and to investigate the position of management accounting in the decision-making of managers of these companies.
Method: The present study is qualitative from the perspective of method. The research data were collected through interviews with 15 managers of SMEs using the snowball method. Also, the data analysis was done using the Thematic analysis method.
Results: This study's results showed that management accounting among Iranian SMEs is in the early stages of development. Although the need for management accounting among SMEs' managers is clearly felt, most of these companies still use traditional management accounting techniques to determine and control their finances.
Conclusion: Based on the results, it can be stated that management accounting does not play a significant role in the decision-making of managers of small and medium-sized companies in Iran because management accounting in Iranian SMEs is in the early stages of formation, and few managers are aware of it.
Contribution The findings of this research enhance the literature on management accounting, and its results can benefit managers of small and medium-sized enterprises.

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History

  • Receive Date: 03 August 2024
  • Revise Date: 24 November 2024
  • Accept Date: 17 December 2024

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