مروری بر سیر تکاملی حسابداری مدیریت گویای این «واقعیت» است که علی رغم تغییرات تکنولوژی و تحولات اقتصادی دهه گذشته، این شاخه از دانش حسابداری اگر چه فراز و نشیب هایی را پشت سر گذاشته است، لیکن روش های مورد استفاده در آن از پیشرفت های چشمگیری برخوردار نبوده است. آیا در دهه جدید قرن 21 نیز حسابداری مدیریت کماکان بدون دگرگونی و تحول قابل ذکری باقی خواهد ماند؟ یا اینکه در دهه جدید که در آغاز آن هستیم حسابداری مدیریت خود را با شرایط جدید تکنولوژیکی و محیطی منطبق و سازگار خواهد نمود؟ حسابداری مدیریت به کجا می رود و چه عواملی با تحول آن مرتبط می باشند؟ پاسخ به پرسش های فوق انگیزه و هدف این مقاله است. بررسی مستندات تاریخی، نتایج پژوه های محققان بنام این رشته و همچنین تحقیقات انجمن های حرفه ای حاکی از این است که با توجه به نیازهای متعدد و متنوع در مدیریت منابع، در سطوح خرد و کلان، حسابداری مدیریت ناگزیر به رشد و توسعه لازم می باشد تا بتواند جوابگو باشد. به منظور پاسخگویی به نیازهای موجود، حسابداری مدیریت می یابد به موضوعات عوامل انسانی و رفتاری و نقش این عوامل در مدیریت بیش از پیش توجه کند. دیگر پیش شرط جوابگویی به نیازهای موجود، ارتقاء صلاحیت حرفه ای و اخلاقی حسابداران مدیریتی است. امید بر این است که با لحاظ کردن تغییر و تحولات تکنولوژیکی و اقتصادی، پژوهش های حسابداری مدیریت با تآکید بر محور نقش عوامل انسانی و رفتاری و همچنین توجه به ارتقاء کمی و کیفی نیروهای متخصص، حسابداری مدیریت بتواند جایگاه واقعی خود را در شکل دهی به آینده احراز نماید.
مطالب مرتبط با کلید واژه
Freedom in Allameh Tabataee’s Point of View; Emphasizing on Two Concepts of Freedom of Thinking and Freedom of Idea
This paper intends to define and delimit the freedom of thinking and freedom of idea in Islam, emphasizing on Allameh Tabatabaee’s viewpoint and employing the technique of text-based, methodical interpretation data analysis through library referral to his works and pointing to freedom, its types and limits in Islam, its legitimacy and illegitimacy, and also the requirements of thinking freedom. To do so, after enumerating anthropological and ontological bases and defining the limits of freedom, the central topic of the paper, “the freedom of thinking” and “freedom of idea”, and their relationships and differences will be discussed, and finally this conclusion will be obtained that according to Allameh Tabatabaee, in Islam, the freedom of idea without pondering, is forbidden because it is opposed to freedom of thinking and is the origin of blind and causeless dogmatism, in spite of some recommendations represented in favor of it.
منبع: حکمت و فلسفه سال هشتم زمستان ۱۳۹۱ شماره ۴ (پیاپی ۳۲) 23 - 44
The importance of modernity is because of man's place as the axis of all beings and existents like God and the World, and they get their meaning and validity in the light of him. Although man has reason and freedom and he is the noble master of all creatures, in the meanwhile, he has many defects in his existence, and his accomplishments have been gradually increased during the centuries. Hence, we can say that man actually and absolutely does not have any perfection, and he cannot get his achievements perfectly. However, with changing in the relationship between man, God, and the world during the modernity age, the whole of man's approaches to God and the world changed, and this brings about some basic problems and crises. In this process, man gained and acquired a kind of genuineness and principality towards God and the existents of world that their place and importance, especially divine truths like God, were defined in the light of human epistemic abilities and their validity were depended on human knowledge. Hence, the place of divine truths was lowered to the limits of human understanding, which I call it the humanization of divine truths. On the other hand, because of his weakness for understanding the divine truths, man has gradually put them aside from his philosophical thought, and has recognized them meaningless. In the meanwhile, he has tried to understand the empirical world and its managing without considering what is beyond it. I call this demystification of the existents by the other areas such as ethics, politics, and even science, which all of them have been depended on the human being. Consequently, certainty and truth became humanistic, that is, man became as the axis of certainty and truth, which the most important result of that is the relativity of certainty and its restriction to human knowledge, will, and ability. This paper tries to discuss the above subjects, considering some of the important thinkers of modern and postmodern philosophy like as Descartes, Kant, Nietzsche, Sartre, and Heidegger. It also attempts to show that although Heidegger complained to subjectivism and modernistic approach of truth, his effort to redefine truth and certainty was not successful and could not rescue it from a crisis. That is because he could not go beyond human understanding to reach a holy and absolute certainty and truth, while – according to this paper – the only real way is paying attention to divine certainty, revelation, and God.
Purpose-based costing is a modern evaluation technique used to advance organizations and companies. However, Iran has not utilized the technique yet. Thus, the present study aims to investigate factors affecting costing systems based on purpose in Hospitals of Tabriz in northwestern Iran. The statistical population of the study included all staff members working in the financial section of Hospitals in Tabriz from among which 64 subjects responding to the questionnaires were selected as statistical sample. The questionnaires were of two parts. In the first part, effective factors including organizational, human and environmental factors were investigated. In the second part, barriers of operating the costing system including technical, behavioral and cultural barriers were identified. This study is a survey type in which non-parametric T test was used to assess research hypotheses. Results from the study revealed that organizational, human and environmental factors affect successful implementation of purpose-based costing system and technical, behavioral and cultural barriers do not affect its implementation.
Purpose: The purpose of this study was the role of media in the function of social thought. Exploring the thoughts of human about the society leads us to this point that our behavior and our emotions are merely a function of the society and its culture. Methodology: Most of the insights in the culture of a society develop the thoughts, feelings and actions of individuals from one side and limit them on the other side. The main concern of Muslim thinkers i.e. "man" is how he reaches the ideal model of "a perfect man." The present study compares the human status from the views of Islamic thinkers and new social sciences. In the first section, the topics "fundamental concepts of social thought" and "studying the subject of rationality in society," and in the other section, "the function of the media in the various dimensions" have been examined. The research methodology is analytical, explanatory and documentary. Findings: According to the topics discussed, the researcher has come to this conclusion that the researches done by sociologists in the field of radio and television around the world, imply that a part of the major tasks of the media is reviewing the public opinion, reflecting changes in the socio-cultural context of the audience, the general tendencies of society in various economic aspects, increasing the level of technical and public awareness of society in advancing the community ruling culture also the rapid and unbiased dissemination of news and events at the global level. Media plays an effective role in the teaching and training of religious, ethical and cultural teachings. Discussion: This role is reflected through the recognition of cultural-social patterns and processes and rethinking of social ideas in the range of related subjects.