بررسي عوامل موثر در شكاف بين تئوري و عمل در حسابداري مديريت

Study of the Effective Factors on the Gap between Theory and Practice in Accounting Management

ﻫﺪف از اﯾﻦ ﻣﻘﺎﻟﻪ ﺑﺮرﺳﯽ ﭘﮋوﻫﺸﻬﺎي ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ و اﺳﺘﺨﺮاج ﻋﻮاﻣﻞ ﻧﻈﺮي ﻣﻮرد ﺗﻮاﻓﻖ در ﺧﺼﻮص ﺷﮑﺎف ﺑﯿﻦ ﻗﻮاﻋﺪ و ﻋﻤﻞ در ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ ﻣﯽ ﺑﺎﺷﺪ. در اﯾﻦ راﺳﺘﺎ ﺑﺎ ﺑﺮرﺳﯽ ﻣﻘﺎﻻت و ﺗﺤﻘﯿﻘﺎت در ﺧﺼﻮص ﺷﮑﺎف ﺑﯿﻦ ﻗﻮاﻋﺪ و ﻋﻤﻞ در ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ ﭘﻨﺞ ﻣﻔﻬﻮم ﺑﻪ ﻋﻨﻮان ﻣﺪل ﺳﺘﺎره اي ﺗﺤﺖ ﻋﻨﻮان ﻋﻮاﻣﻞ ﻣﻮﺛﺮ در ﺷﮑﺎف ﺑﯿﻦ ﺗﺌﻮري و ﻋﻤﻞ در ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ ﻣﻄﺮح ﻣﯽ ﮔﺮدد. ﻃﺮح اﯾﻦ ﻣﻄﺎﻟﺐ در ﺟﻬﺖ ﺑﻪ ﻣﻨﺼﻪ ﻇﻬﻮر در آوردن ﻧﺘﺎﯾﺞ ﺗﺤﻘﯿﻘﺎت و ﺗﮑﻨﯿﮏ ﻫﺎي ﻧﻮﯾﻦ ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ ﮐﻤﮏ ﺷﺎﯾﺎﻧﯽ ﺧﻮاﻫﺪ ﻧﻤﻮد. در اﯾﻦ ﻣﺪل ﻣﻔﺎﻫﯿﻢ اﺻﻠﯽ و زﯾﺮ ﺷﺎﺧﻪ ﻫﺎي ﻣﺮﺗﺒﻂ ﻋﻨﻮان ﻣﯽ ﮔﺮدد و در ﻫﺮ ﻣﻔﻬﻮم ﻋﻮاﻣﻞ ﺗﺎﺛﯿﺮﮔﺬار، ﻣﯽ ﺗﻮاﻧﻨﺪ ﺳﺎﯾﺮ ﻣﻔﺎﻫﯿﻢ را ﻧﯿﺰ ﺗﺤﺖ اﻟﺸﻌﺎع ﻗﺮار دﻫﻨﺪ. در ﻣﻔﻬﻮم اول ﻋﻮاﻣﻞ داﻧﺸﮕﺎﻫﯽ و ﻣﻮارد ﻣﺮﺗﺒﻂ ﺑﺎ ﺗﺤﺼﯿﻼت و ﻃﯿﻒ داﻧﺸﮕﺎﻫﯽ ﻋﻨﻮان ﻣﯽ ﮔﺮدد. در ﻣﻔﻬﻮم دوم ﺣﺮﻓﻪ ﺣﺴﺎﺑﺪاري و ﺣﺴﺎﺑﺪاران ﻣﺪﯾﺮﯾﺖ و ﮐﺎراﯾﯽ ﺣﺴﺎﺑﺪاران ﻣﻮرد ﺑﺮرﺳﯽ ﻗﺮار ﻣﯽ ﮔﯿﺮد. در ﻣﻔﻬﻮم ﺳﻮم ﻧﯿﺰ ﻣﺪﯾﺮان و ﺗﺎﺛﯿﺮ ﺗﺼﻤﯿﻤﺎت آﻧﻬﺎ در اﻧﺘﺨﺎب روﯾﻪ و ﻣﻼﺣﻈﺎت ﻫﺰﯾﻨﻪ اي ﻣﻄﺮح ﻣﯽ ﮔﺮدد. در ﻣﻔﻬﻮم ﭼﻬﺎرم ﻣﺎﻟﮑﯿﺖ ﺳﺎزﻣﺎﻧﯽ و دوﻟﺘﯽ و ﻋﻮاﻣﻠﯽ ﻣﺎﻧﻨﺪ رﻗﺎﺑﺖ و ﻣﺸﺘﺮي ﻣﺪاري ﻋﻨﻮان ﻣﯽ ﮔﺮدد. در ﻧﻬﺎﯾﺖ در ﻣﻔﻬﻮم ﭘﻨﺠﻢ ﺧﺼﯿﺼﻪ ﻫﺎي ذاﺗﯽ و ﻓﻨﯽ ﺗﮑﻨﯿﮏ ﻫﺎ و روﯾﻪ ﻫﺎي ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ ﻣﻮرد ﺑﺤﺚ ﻗﺮار ﻣﯽ ﮔﯿﺮد. در ﺗﺸﺮﯾﺢ ﻫﺮ ﯾﮏ از ﻣﻔﺎﻫﯿﻢ، ﭘﺸﺘﻮاﻧﻪ ﭼﻬﺎرم ﻣﺎﻟﮑﯿﺖ ﺳﺎزﻣﺎﻧﯽ و دوﻟﺘﯽ و ﻋﻮاﻣﻠﯽ ﻣﺎﻧﻨﺪ رﻗﺎﺑﺖ و ﻣﺸﺘﺮي ﻣﺪاري ﻋﻨﻮان ﻣﯽ ﮔﺮدد. در ﻧﻬﺎﯾﺖ در ﻣﻔﻬﻮم ﭘﻨﺠﻢ ﺧﺼﯿﺼﻪ ﻫﺎي ذاﺗﯽ و ﻓﻨﯽ ﺗﮑﻨﯿﮏ ﻫﺎ و روﯾﻪ ﻫﺎي ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ ﻣﻮرد ﺑﺤﺚ ﻗﺮار ﻣﯽ ﮔﯿﺮد. در ﺗﺸﺮﯾﺢ ﻫﺮ ﯾﮏ از ﻣﻔﺎﻫﯿﻢ، ﭘﺸﺘﻮاﻧﻪ ﻫﺎي ﻧﻈﺮي و ﺗﺤﻘﯿﻘﺎﺗﯽ ﻣﺮﺑﻮط، ﻣﻄﺮح ﻣﯽ ﮔﺮدد.

The purpose of this paper will be historical review of management accounting researches and extraction of theoretical agents agreed about the gap between rules and practice in management accounting. It is tried in this research to criticize theoretical and research fields about lack of practical application of management accounting techniques. In this regard, by reviewing papers and researches about the gap between rules and practice in management accounting, five concepts as the star model are expressed as the effective factors in the gap between theory and practice in management accounting. Discussing about these contents will considerably help to emerge results of management accounting new researches and techniques. The main concepts and related sub-branches are discussed in this model and the influential factors in each concept can also affect the other concepts. Academic factors and related cases to education and academic classes are expressed in the first concept. Accounting profession, management accountants and accountants’ performance are examined in the second concept. Managers and the impact of their decisions on the selection of procedure and cost considerations are discussed in the third concept. Organizational and governmental ownership as well as concepts such as competition and customer orientation are discussed in the fourth concept. Finally, inherent and technical features of techniques and procedures of management accounting are discussed in the fifth concept. Relevant theoretical and research supports are discussed in describing each of the concepts.