Exploring in regulatory changes and IFRS adopting for research in management accounting

Ahmad khodamipour¹ Moheb al-islam morsalpour² Moghadase morsalpour³

1) Ph.D. Student in accounting, islamic azad university, kerman, iran
2) Ph.D. Student in accounting, islamic azad university, kerman, iran
3) Msc. Student in accounting, islamic azad university, kerman, iran

IOI Code : XBZK-DACBK
Publication : national Congress on management economics accountanat(emacong.com)
Abstract :
    Abstract This paper provides an overview of last changes in regulatory and accounting standards to illustrate opportunities for future research in management accounting. Issues are whether a standard adoption or regulation change is effective in achieving its objective, how it affects the organizational design and decision making in firms, and what additional data become available about the areas of management compensation, risk management, performance measures, non-financial information, the influence of financial reporting and etc. by reviewing and assessment the recent changes in national and international regulatory and accounting standards and recognize its potential efficacy’ This study provides proportional research opportunity offers for research in accounting management.

Keywords : research opportunities ifrs adopting performance measures compensation non financial information