Management accounting practices in the firms listed on the Tehran stock exchanged: An empirical examination

One of the most important aspects of accounting research in different countries is acquiring knowledge about situation of accounting systems and finding the weaknesses and gaps, and providing solutions to resolve existing deficiencies and upgrading to higher levels. Despite many studies about financial topics in Iranian firms, unfortunately, a comprehensive study for determining management accounting's evolution stage and it's current position is not performed. In this study, a sample consisting of 105 firms listed on TSE is selected that only 72 companie's management responses to questionnaire. The results show that %73.6 of companies are in the first evolution stage, %51.4 are in Second stage, %45.8 are in third stage, and %15.3 are in fourth stage. The result of this study is similar to results of studies in other developing countries. In addition, providing information for annual financial reports, cost allocation and control are more used in our sample companies and tools such as risk management, strategic planning and decision making are fewer used.