نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد ممتاز گروه حسابداری، دانشکده مدیریت، اقتصاد و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران.
2 دانشجوی دکترای حسابداری دانشگاه شیراز، شیراز، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this study is to design a model and determine the mediating role of management accounting techniques on the relationship between organizational actors and financial performance of manufacturing companies. In this study, the structural equation modeling technique was used to test the proposed model. The required information was gathered by a questionnaire from middle and upper level managers of 194 manufacturing companies listed in Tehran Stock Exchange in 1398 and Smart PLS software was used for data analysis. The famous Sobel test was used to investigate the mediating role of management accounting techniques in relation to organizational actors and financial performance. The results showed that there is a positive and relatively strong relationship (38%) between organizational actors and financial performance variables and organizational strategy with 0.76, organizational structure with 0.75 and innovation with 0.69, respectively. They have the most financial impact and the least impact is related to decentralized human activity and the least impact is related to inhumane entrepreneurship. Approximately 44% of the total effect of organizational actors on financial performance is indirectly explained by the mediating variable of management accounting techniques. Also, management accounting techniques have a positive (0.83) positive effect on corporate financial performance. In general, management accounting has a future orientation, leading to the dynamic of managers' ability and the creation of competitive advantage. Therefore, the interaction of organizational actors and the interactive and diagnostic use of management accounting techniques have a positive impact on organizational performance
کلیدواژهها [English]