نشریه علمی «تحقیقات مالی اسلامی»

تکنیک‌های تصمیم‌گیری در حسابداری مدیریت از دیدگاه اسلامی

نوع مقاله : علمی

نویسندگان

1 استادیار حسابداری دانشکده علوم اجتماعی دانشگاه رازی کرمانشاه

2 دانشجوی کارشناسی ارشد حسابداری دانشکده علوم اجتماعی دانشگاه رازی کرمانشاه

چکیده

روش‌های اتخاذ شده در حسابداری مدیریت متعارف جهت انتخاب از میان دو یا چند راهکار، هم در تصمیم‌گیری‌های بلند‌مدت و هم کوتاه‌مدت، با اهداف کلی اسلام در مدیریت شرکت‌ها دارای تعارض است. در مقاله حاضر به بررسی مقاله‌ها و تحقیق‌های مربوطه (شامل قرآن و حدیث) برای تعیین اهداف اسلامی در مدیریت شرکت‌ها پرداخته می‌شود و رویکردی جایگزین جهت انتخاب راهکارهای مختلف پیشنهاد می‌شود که با اهداف اجتماعی- اقتصادی اسلام مطابقت دارد؛ همچنین نشان داده می‌شود که در تصمیم‌گیری‌های بلندمدت و کوتاه‌مدت، مقایسه جنبه‌های مختلف منفعت- هزینه به‌جای تکنیک‌های بودجه‌بندی سرمایه‌ای باید به‌عنوان معیار انتخاب نهایی از میان چند گزینه برای تحقق اهداف اسلامی بکار گرفته شود. روش تحقیق توصیفی و به صورت تحلیلی انتقادی در ارزیابی تکنیک‌های تصمیم‌گیری کنونی در حسابداری مدیریت است. اهداف دیگری که یک سازمان ممکن است؛ علاوه‌بر حداکثر کردن سود دنبال کند در مقاله حاضر در نظر گرفته نشده است، همچنین تکنیک‌های حسابداری مدیریت از دیدگاه اسلامی موردبررسی قرار گرفته است که تحقیقات بسیار اندکی در این زمینه انجام شده است.

کلیدواژه‌ها

عنوان مقاله [English]

Techniques for Decision Making in Management Accounting from an Islamic Perspective

نویسندگان [English]

  • Farshid Kheirollahi 1
  • Mohammad Nadri 2

1 Assistant Professor of Accounting, Faculty of Social Sciences, Razi University of Kermanshah

2 Master student of accounting, Faculty of Social Sciences, Razi University of Kermanshah

چکیده [English]

Methodologies adopted by the conventional management accounting in selecting between two or more alternative courses of action, both in the long-term and short-term decision-making, conflict with the overall objective of Islamic enterprises. The paper explores the relevant literature (including the Quran and the Hadith) to ascertain the objective of an Islamic enterprise and suggests an alternative approach in making a choice among various courses of action that align with the Islamic socio-economic objective. It is also suggested that both in long-term and short-term decision-making, cost-benefit comparison (where cost includes negative externalities) rather than discounted cash flow techniques should be adopted in making a final choice among alternatives to achieve islamic objectives. The research is descriptive and has used critical analysis to evaluate the current decision-making techniques in management accounting .The paper has not considered other objectives that may be pursued by an organization besides profit maximization. It has also explored the Islamic perspective of the conventional management accounting, rarely observed by scholars in this field.

کلیدواژه‌ها [English]

  • Accountability Theories of Islamic Perspective
  • Traditional Management Accounting Techniques
  • Management Accounting Techniques from Islamic Perspective
  • Cost- Benefit
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نشریه علمی «تحقیقات مالی اسلامی»
دوره 4، شماره 2 - شماره پیاپی 8
اردیبهشت 1394
صفحه 69-96
  • تاریخ دریافت: 01 بهمن 1393
  • تاریخ بازنگری: 21 شهریور 1394
  • تاریخ پذیرش: 21 شهریور 1394