DISCUSS THE ISSUES CONCERNING THE RELATIONSHIP BETWEEN THEORY AND PRACTICE MANAGEMENT ACCOUNTING AS PART OF THE SOCIAL SCIENCE

Shaban Mohammadi ()
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Shaban Mohammadi: Hakim Nezami University, Quchan, Iran

European Journal of Accounting, Finance & Business, 2015, vol. 3, issue 1, 1-9

Abstract: Dominate the thoughts of positivism in America (Zimmerman, 1979; Watts & Zimmerman, 1979, 1986) and the development of case studies based on management accounting investigators throughout Europe (Panozzo, 1997; Drury & Tayles, 1994, 2005), evidence of improvements in accounting. During this process, management accounting in the economic concepts related to its development and the social sciences as well from sociology, psychology and organizational studies. Furthermore, this improvement may be due to the emergence of systematic methods of mathematical analysis and perhaps also a significant philosophical theories. The discussion of management accounting research in a different way from other branches of social science that is associated with it, and now, after several years of theorizing of the restoration of the research on management accounting practices between technical and practical it is necessary to essential.Also, the gap between theory [as a way of learning and applying accounting policies in practicemanagement will be discussed. Capelin and colleagues (Cable et al., 2009) in his study on "The Future of Management Accountants Training" and the section entitled "The gap [between theory (education), and action] is still there", to describe the results of their research and have shown that deep gap between the theory of management accounting as to what is taught at the University of managerial accounting policies used in practice, there is.

Date: 2015
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