Contingent Performance Assessment Measures Design Based on Futurology: A Theoretical Approach

In the recent competitive Business environments, the role of management accounting as a useful means for managers are important and vital. Management accounting can be used to improve the decision making process to create added values. The role of management accounting is the measurement & providing useful information (financial & nonfinancial) to manage and to motivate create the values to achieve the strategic objectives (Rahnamay, 1387a; 38). Performance measurement and making strategic decisions to keep permanence, continuing operations, and continuous improvement are important issues in strategic cost management.
Frequent changes in business environment and its extreme effects on all aspects of businesses, causes to, management accounting as arm of managers in this environment, changes continually and demonstrates its roles as new paradigm in evolution of accounting knowledge. In this paper, first we investigate the role of management accounting in assessing an organization performance, and affecting context and contingent context elements including external uncertainties, organization strategy, technologies, organization structures and size of businesses, then introduce the innovations in performance measures in new business based on futurology approach. We concluded that to designing and implementing the perfect and appropriate performance measures, we should consider the contingent and contextual elements and futurology.