The impact of environmental changes on the rate of current use of corporate operational management accounting techniques and the evolution of the use of these techniques

Abstract

Nowadays, the movement toward privatization, changes in patterns of competition, production, corporate structure, the pace of technology development and the introduction of world trade, the importance of MA in business is well evident. In these cases, doing scientific research in this area is necessary. The purpose of this study was to investigate the effects of business environment and its changes on the level of Current use of companies of management accounting techniques and the development of use of these techniques.Methodology:The aim of the present studies is applied and in terms of research methods it is descriptive survey and required data have been collected by using of questionnaire .The statistical population of this study has been formed of active manufacturing companies in Yazd which use of actual cost accounting and operational techniques of accounting management. 100 questionnaires distributed among the available samples and 55 acceptable questionnaires have been collected. Data analysis is done by use of SPSS and pls2 Smart software and general survey. Results:the results of hypothesis testing showed that the impact of the current state of the business environment and its changes on the use and development of management accounting techniques is positive (direct) and meaningful.Conclusion:Finally, the managers of manufacturing companies are recommended to form a team of highly qualified staff to understand the rapid changes in the environment have simultaneously the ability to understand the Identification of the environmental changes and selection and development of appropriate techniques with these changes.