ارزيابي وضعيت و تأثير آموزشهاي حسابداري براي مديران غير مالي

The Assessment of the Status and the Effect of Management Accounting Education on the Decisions of Managers

Management is a decision-making process and decision-making needs information. Among the diverse types of information which managers need for decision-making , the financial data have a special place because so many decisions have direct or indirect Financial consequences that affect the financial position of the company . Thus, the accounting discussions and techniques can be used as an important tool to help the economic unitʹs management in making decisions related to the supplying, allocating, and controlling the economical resources. Promoting the knowledge and capability of applying this tool is in itself a very important issue in training the managers. The main subject of this research is the study of the effects of accounting upon the managerʹs decisions and our main purpose is to study the way of these trainings and their compatibility with their needs for obviating the informational needs. The conclusions show that in the above-said firms there is comprehensive use for the discussions of financial issues in the analysis and review of the completed cost and the benefit and budgeting , but there is limited use for other accounting issues. In this research, we want to identify, based on the opinions of managers who have taken the training course, the factors and the obstacles of applying these discussions in the companies under study and give suitable solutions with regard to our conclusions, especially in accounting matters.Also this research shows the degree of importance of each discussion from the managerʹs point of view and concludes that the rapid change of managers, the unfamiliarity of the staff of the accounting department and the managers with accounting techniques are the main limitations in applying them.