A Critical View of Global Management Accounting Principles

Document Type : Original Article


1 PhD candidate, Department of Accounting, Faculty of Management and Economics, science and research Branch, Islamic Azad University, Tehran, Iran

2 Full professor of Accounting, Department of Accounting, Faculty of Management and Economics, science and research Branch, Islamic Azad University, Tehran, Iran. (Corresponding author)

3 Full professor of Accounting, Department of Accounting, Faculty of Management and Economics, science and research Branch, Islamic Azad University, Tehran, Iran

4 Associate Professor, Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.


The aim of this study was to investigate accounting principles of integrated management using a critical approach. To this end, in this study, we used four principles of relevance, influence, value, and trust as the global management accounting principles. The research questions and hypotheses were developed based on the critical thinking that management accounting is not currently convincing both in theory and practice. This study is considered a survey research as it used questionnaires to collect experimental data for testing the research hypotheses. The results of statistical tests performed in this study indicated that the respondents had positive attitudes toward the four afore-mentioned principles and this they can be considered as global management accounting principles.


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