Document Type : Original Research Manuscripts
1. Ph.D. Student in Accounting, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
Assistant Professor of Accounting, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
Associate Professor of Accounting, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
Associate Professor of Industrial Management, Department of Industrial Management, Qazvin Branch, Islamic Azad University, Qazvin, Iran
The purpose of this research was to explore the future of management accounting, specifically focusing on data-based systems, using a structural analysis approach. The study aimed to provide insights into the field by projecting trends and developments up to the year 2030.
This research is exploratory in terms of its purpose and application. The participants were 20 experts in the accounting profession who were selected using purposive judgmental sampling. The data processing involved the use of the structural interaction analysis method and the MICMAC software. According to the findings of the structural analysis of business globalization, the key drivers include the convergence of accounting and business, the relationship between industry and university in management accounting, the increase of academic experts, and the rapid pace of technological and business intelligence changes. They have an impact on improving the quality and quantity of companies' profits in the future of the management accounting profession by 2030. The results show that these drivers play a crucial and highly effective role in enhancing the future profitability of companies in various sectors within the management accounting profession.
This finding can be valuable for management accounting policymakers to anticipate future developments in this profession and avoid being caught off guard.
- Alao, E. M. (2014). A review of the Management Accountant’s Role in the effective utilization of organization’s resources: Implication for developing countries. Journal of Economics and Finance, 5(5), 16-22. https://doi.org/10.9790/5933-0551622
- Al-Htaybat, K., & Alberti-Alhtaybat, L. (2017). Big data and corporate reporting: impacts and paradoxes. Accounting, Auditing and Accountability Journal, 30(4), 850–873. https://doi.org/10.1108/AAAJ-07-2015-2139
- Ali, M. J., & Ahmed, K. (2017). Determinants of accounting policy choices under international accounting standards: Evidence from South Asia. Accounting Research Journal, 30(4),430-446. https://doi.org/10.1108/ARJ-02-2015-0020
- Al-Khasawneh, S. M., Endut, W. A., & Rashid, N. M. N. N. M. (2020). Factors Affecting Usage of Modern Management Accounting Techniques in Industrial Companies Listed in Amman Stock Exchange. International Journal of Research In Commerce and Management Studies (ISSN: 2582-2292), 2(3), 14-36.
- Andreassen, R. I. (2020). Digital technology and changing roles: a management accountant’s dream or nightmare?. Journal of Management Control, 31(3), 209-238. https://doi.org/10.1007/s00187-020-00303-2
- Arcade, J., Godet, M., Meunier, F., & Roubelat, F. (2003). Structural Analysis with the MICMAC Method & Actor’s Strategy with MACTOR Method. Futures Research Methodology. Laboratory for Investigation in Prospective and Strategy (LIPS), Paris.
- Azar, A., Goharifar, M., & Moshabaki, A. (2013). Designing a new model to create a framework for the organization's future scenarios with a scenario planning approach (Case study of Iran Statistics Center). Organizational Culture Management, 12(4): 848-831. [in Persian]
- Azar, A., Goharifar, M., & Moshbaki, A. (2013). Designing a new model to create a framework for the organization's future scenarios with a scenario planning approach (case study of Iran Statistics Center). Organizational Culture Management, 12(4), 848-831. [in Persian]
- Babajani, J., & Khona, A. (2016). Identification and macro analysis of trends affecting the future of management accounting from the perspective of professions and businesses with a future research approach. Health Accounting, 6(2): 24-45.[in Persian]
- Babajani, J., & Khonkha, A. (2016). Identification and macro analysis of trends affecting the future of management accounting from the perspective of professions and businesses with a future research approach. Health Accounting, 6(2), 24-45. [in Persian]
- Babajani, J., Barzideh, F., & Khonka, A. (2017). Future research of management accounting: from the perspective of science and information technology. Management Accounting, 11(38): 138-127.[in Persian]
- Babajani, J., Barzideh, F., & Khonkha, A. (2017). Future research of management accounting: from the perspective of science and information technology. Management Accounting, 11(38), 138-127. [in Persian]
- Babajani, J., Ghorbanizadeh, V., & Khonkha, A. (2019). The future research of management accounting: from the perspective of education and research. Experimental researches of accounting, 9(35), 77-96.
- Babajani, J., Ghorbanizadeh, V., & Khonkha, A. (2019). The future research of management accounting: from the perspective of education and research. Experimental researches of accounting, 9(35): 77-96.[in Persian]
- Belayneh, B.T., Augsten, N., Pawlik, M., Böhlen, M. H., & Jensen, C.S. (2022). Speeding up reachability queries in public transport networks using graph partitioning. Syst Frontiers 24(1). https://doi.org/10.1007/s10796-021-10164-2.
- Bhimani, A. (2020). Accounting disrupted: The reshaping of financial intelligence in the new digital era. New York: Wiley.
- Biggio, B., Diaz, C., Paulheim, H., & Saukh, O. (2021). Big minds sharing their vision on the future of ai (panel). In Database and expert systems applications (DEXA), LNCS, Vol. 12923. Springer.
- Ferrettini, G., Escriva, E., Aligon, J., Excoffier, J.B., & Soulé-Dupuy, C. (2022). Coalitional strategies for efficient individual prediction explanation. Syst Frontiers24(1). https://doi.org/10.1007/s10796-021-10141-9.
- Flamholtz, E. G., Baiserkeyev, O., Brzezinski, D., Dimitrova, A., Feng, D., Iliev, I., ... & Rudnik, P. (2016). Overcoming Management Accounting Myopia: Broadening the Strategic Focus☆. In Advances in Management Accounting (Vol. 27, pp. 73-121). Emerald Group Publishing Limited. https://doi.org/10.1108/S1474-787120160000027003
- Francia, M., Marcel, P., Peralta, V., & Rizzi, S. (2022). Enhancing cubes with models to describe multidimensional data. Syst Frontiers24(1). https://doi.org/10.1007/s10796-021-10147-3.
- Haghighat Shahrestani, M., Kheradyar, S., Mohammadi Nodeh, F. (2021). The effect of internal audit effectiveness and quality of financial reporting on information asymmetry between manager and auditor. Journal of Accounting Advances, 13(1), 101-129. [In Persian].
- Hilton, R. W. (1999). Managerial accounting: Irwin/McGraw-Hill.
- Irvine, H., Moerman, L. and Rudkin, K. (2010). A green drought: the challenge of mentoring for Australian accounting academics. Accounting Research Journal, 23(2),146-171. https://doi.org/10.1108/10309611011073241
- Jack, L., & Kholeif, A. (2008). Enterprise resource planning and a contest to limit the role of management accountants: a strong structuration perspective. Paper presented at the Accounting Forum. https://doi.org/10.1016/j.accfor.2007.11.003
- Landeta, J. (2006). Current validity of the Delphi method in social sciences. Technological forecasting and social change, 73(5), 467-482. https://doi.org/10.1016/j.techfore.2005.09.002
- Ma, Y., & Tayles, M. (2009). On the emergence of strategic management accounting: an institutional perspective. Accounting and Business Research, 39(5), 473-495. https://doi.org/10.1080/00014788.2009.9663379
- Melnyk, N., Trachova, D. Y., Kolesnikova, O., Demchuk, O., & Golub, N. (2020). Accounting trends in the modern world. Independent Journal of Management & Production, 11(9), 2403-2416. https://doi.org/10.14807/ijmp.v11i9.1430
- Mennati, V., & Sasanian, A. (2022). Skills, Influence, and Effectiveness of Management Accountants. Journal of Accounting Advances, 14(1), 311-343. doi: 10.22099/jaa.2022.43316.2228
- Messner, M. (2016). Does industry matter? How industry context shapes management accounting practice. Management Accounting Research, 31, 103-111. https://doi.org/10.1016/j.mar.2015.09.001
- Mohammadzadeh S., & Laithi, A. (2018). The future of the accounting profession in the public sector with the scenario analysis method. Government Accounting, 5(2),109-120. [in Persian]
- Morales, J., & Lambert, C. (2013). Dirty work and the construction of identity. An ethnographic study of management accounting practices. Accounting, Organizations and Society, 38(3), 228-244. https://doi.org/10.1016/j.aos.2013.04.001
- Mousoumi, Miranjaf., & Kohki, Fatemeh Sadat. (2016). Future research in land development (a look at the use of Mic-Mac and Scenario Wizard software). First edition, Urmia: Urmia University Press. [in Persian]
- Odar, M., Kavčič, S., & Jerman, M. (2015). The role of a management accounting system in the decision-making process: Evidence from a post-transition economy. Engineering Economics, 26(1), 84-92. https://doi.org/10.5755/j01.ee.26.1.4873
- Pierce, B., & O'Dea, T. (2003). Management accounting information and the needs of managers: Perceptions of managers and accountants compared. The British Accounting Review, 35(3), 257-290. https://doi.org/10.1016/S0890-8389(03)00029-5
- Posadzińska, I., & Grzeszczak, M. (2022). Management Accounting System in the Management of an Intelligent Energy Sector Enterprise. Energies, 15(20), 7633. https://doi.org/ 10.3390/en15207633
- Powell, C. (2003). The Delphi technique: myths and realities. Journal of advanced nursing, 41(4), 376-382. https://doi.org/10.1046/j.1365-2648.2003.02537.x
- Rajeevan, S. (2019). Management accountant’s role and society’s expectations: Sri Lankan study. Asian Journal of Accounting Research. https://doi.org/10.1108/AJAR-05-2019-0032
- Ratnatunga, J., Tse, M. S., & Wahyuni, D. (2015). Societal Role Expectations of Management Accounting Professionals: An Australian Study', Advances in Management Accounting (Advances in Management Accounting, Volume 25). In: Emerald Group Publishing Limited. https://doi.org/10.1108/S1474-787120150000025002
- Rouwelaar, H., Schaepkens, F., & Widener, S. K. (2021). Skills, influence, and effectiveness of management accountants. Journal of Management Accounting Research, 33(2), 211-235. https://doi.org/10.2308/jmar-18-048
- Safar, M., & Saberi Sarabi, F. (2014). The future of auditing profession, scenario analysis method. Auditor, No. 79, pp. 74-66. [in Persian]
- Safar, Mohammad Javad., and Saberi Sarabi, Farhoud. (2014). The future of auditing profession, scenario analysis method. Auditor, No. 79: 74-66.[in Persian]
- Salijeni, G., Samsonova-Taddei, A., & Turley, S. (2019). Big data and changes in audit technology: Contemplating a research agenda. Accounting and Business Research,49(1), 95–119. https://doi.org/10.1080/00014788.2018.1459458
- Salman Zadeh, H., Kordestani, G., & Kazemi, H. (2022). The Role of Management Accounting in Improving Management Control System in Public Sector. Iranian Journal of Finance, 6(1), 54-82. doi: 10.30699/ijf.2021.279013.1211
- Samkin, G., & Stainbank, L. (2016). Teaching and learning: Current and future challenges facing accounting academics, academics, and the development of an agenda for future research. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-05-2016-0062
- Sule, S., Yusof, N. Z. M., & Bahador, K. M. K. (2019). Users’ Perceptions on Auditors’ Responsibilities for Fraud Prevention, Detection and Audit Expectation GAP in Nigeria. Asian Journal of Economics, Business and Accounting, 1-10. https://doi.org/10.9734/AJEBA/2019/46832
- Taghilo, A., Soltani, N., & Aftab, A. (2015). Drivers of rural development in Iran. Space Planning and Design Quarterly, 20(4),1-28. [in Persian]
- Taghilo, A., Soltani, N., & Aftab, A. (2015). Drivers of rural development in Iran. Space Planning and Design Quarterly, 20,(4): 1-28.[in Persian]
- Tajvidi, E., Mohammadi, S. (2020). The role of management accounting information in management control system in large manufacturing companies in iran. Management Accounting, 13(46), 1-16. (In Persian).
- Van Dijck, J. (2014). Datafication, dataism and dataveillance: Big data between scientific paradigm and ideology. Big Data Surveillance,12(2), 197–208. https://doi.org/10.24908/ss.v12i2.4776
- Voipio, J. (2014). Management accountant's modern role and barriers to role change-Case. Tech Inc. Master's thesis. Department of Accounting Aalto University School of Business.
- Wadan, R., Teuteberg, F., Bensberg, F., & Buscher, G. (2019). Understanding the changing role of the management accountant in the age of industry 4.0 in Germany. In Proceedings of the 52nd Hawaii international conference on System Sciences.https://hdl.handle.net/10125/60017. https://doi.org/10.24251/HICSS.2019.702
- Xiang, Y., & Birt, J. L. (2021). Internet reporting, social media strategy and firm characteristics–an Australian study. Accounting Research Journal, 34(1), 43-75. https://doi.org/10.1108/ARJ-09-2018-0154
- Zainuddin, Z. N., & Sulaiman, S. (2016). Challenges faced by management accountants in the 21st century. Procedia Economics and Finance, 37, 466-470. https://doi.org/10.1016/S2212-5671(16)30153-8