Application and Effectiveness of Management Accounting Tools in Iranian Governmental Universities

Document Type : Original Article

Authors

1 Professor of Accounting, Shahid Beheshti University, Tehran, Iran

2 faculty of management and accounting, shahid beheshti university, Tehran, Iran

3 Master of Management Accounting, Shahid Beheshti University, Tehran, Iran

10.22034/iaar.2021.141671

Abstract

Considering the impact and usefulness of management accounting tools, their application in optimal and optimal management of universities is essential. The purpose of this study has been examining the Application of management accounting tools and the effectiveness of each tool by financial managers of Iranian Governmental Universities. This survey study is a kind of research, and for collecting data, we used questions whose validity and reliability have been approved. In this regard, a questionnaire was   distributed among 90 financial managers in 90 Iranian Governmental Universities. The research results showed that financial managers of universities used kaizen and variance analysis tools, but activity-based costing, Activity- based Management, target-based costing, responsibility accounting and Balanced Scorecard at universities Not applicable. In addition, universities under the supervision of the Ministry of Health and Medical Education have used these tools more than universities under the supervision of the Ministry of Science, Research and Technology. Also, the management accounting tools used in universities have been the necessary effectiveness and there was a significant difference between university level, academic degree of finance manager, university type in terms of the citizenship of the ministry and the effectiveness of management accounting tools.

Keywords

Accounting and Auditing Research
Volume 13, Issue 51
September 2021
Pages 5-22

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