نوع مقاله : مقاله پژوهشی
نویسندگان
گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی ، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Banking in a turbulent market environment, in one approach, requires creative competition with the leading competitors and in another hand, requires financial health. In this research, we seek to evaluate the capability of explaining management accounting indicators in the banking health assessment. The management accounting tools examined in this study are total quality management, balanced scorecard and value-based management. The population of this study consisted of banks approved by the Central Bank of the Islamic Republic of Iran, however, due to the lack of information provided by all of them and the need to obtain reliable information; 19 banks submitted financial statements ending in 2017 were chosen. Structural equation modeling and correlation analysis were used to investigate and answer the research questions. The results of this study showed that, among the advanced management accounting techniques, inclusive quality management has the highest impact, the other priorities are BSC, and value based management, respectively. In the case of TQM, "training," "teamwork," and "leadership commitment," rank first to third, respectively. In the Balanced Scorecard debate, "cohesion and integrity" are at the highest level. Finally, in terms of value-based management, "customer attention" and "human relations" are of paramount importance.
کلیدواژهها [English]