نوع مقاله : مقاله پژوهشی
نویسندگان
1 دکتری حسابداری، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات ، تهران، ایران
2 استاد و عضو هیات علمی دانشگاه آزاد اسلامی واحد علوم وتحقیقات. عضو موسس و هیات مدیره انجمنهای مهندسی مالی و حسابداری مدیریت، رئیس انجمن حسابداری مدیریت و دبیرکل انجمن مهندسی مالی ایران
3 دانشگاه آزاد اسلامی، واحد تهران مرکزی، تهران ،ایران
4 استاد دانشکده مدیریت و اقتصاد- واحد علوم وتحقیقات تهران، دانشگاه آزاد اسلامی ،تهران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this research is to provide a model for price determination and financial control of products with contingency approach. To this end, 7 management tools based on the IFAC classification have been considered for cost estimation and financial control tools, and 12 effective contingencies have been analyzed for these tools. The data analysis of 117 companies accepted in Tehran Stock Exchange was carried out using the structural equation model in PLS software, and finally a suitable model and matrix of significance-related function were extracted. The results of this research indicate that the four factors of organizational structure, cultural factors, company size and technology are enjoyed important and appropriate among companies, and the five factors of the economic environment, the professional sector, human resources, organizational strategy and the external environment, despite the high importance, observed inadequate performance and should be strengthened, and the three factors of the competitive environment, financial resources and corporate governance due to the existence of a monopoly market in Iran have an important and inappropriate performance among companies.
کلیدواژهها [English]
Chenhall, R. H., (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, organizations and society, 28 (2), 127-168.