The Role of Management Accounting Information on Continuous Improvement

In this research, it has been tried to find the correlation between the management accounting information and the continuous operational improvement of industrial corporations with applying the multiple linear regression. The first main hypothesis (H1) indicates that Internal performance is positively related to the implementation programs, and the second main hypothesis (H2) indicates that Improvements in internal performance are positively related to the uses of management accounting information. The results for H1 hypothesis show that between sales and operating value added, the correlation is very high. The results of testing by X2 and K-S, show that only three following dependent variableshave normal distributions: ROS1 with X2 = 14.97, P=0.06 (in X2 test), A.S.L2 =0.648 (in K-S Test), ROA3 with X2=22.238, P=0.01 (in X2 test), A.S.L = 0.147 (in K-S Test) CGSR1 with X2 = 10.14, P=0.25 (in X2 test), A.S.L= 0.705 (in K-S Test) Between return on sales and operating efficiency, the correlation is high (covariance 0.886, Spearman correlation coefficient 0.927 and correlation ratio 0.780) So on the basis of obtained results, H1 hypothesis can be acceptable, but the results of research for H2 hypothesis indicates that between dependent and independent variables, none correlation is obtained so the H2 hypothesis is rejected. The obtained results from nonparametric testing, indicates that high correlation between ROA and the four following independent variables (fiscal periods, classified percent return, production technology and management accounting information),can be acceptable, but the correlation between ROS and the four independent variables can not be acceptable.