شناسایی ابعاد مدل ارزیابی عملکرد شرکتها ، تحت تاثیر ابزارهای حسابداری مدیریت با تاکید بر تئوری اقتضایی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکترای حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران

2 استادیار گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران

3 استادیار گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه ، ایران

4 استادیار گروه آمار، واحد ایلام، دانشگاه آزاد اسلامی، ایلام ، ایران .

چکیده

سازمان ها برای منابع و مشتریان به رقابت می پردازند و باید به نحوی نتایج حاصل از تصمیمات و اقدامات خود را ارزیابی کنند. بنابراین، حسابداری مدیریت به یک عنصر حیاتی سازمان تبدیل شده است که به مدیران سازمان‌ها کمک می‌کند تا عملیات‌شان را برنامه‌ریزی و کنترل کنند رویکرد اقتضایی حسابداری مدیریت مبتنی‌بر این ایده است که هیچ سیستم حسابداری مدیریت مرتبط و جهانشمولی وجود ندارد که به صورت یکسان در تمام شرکت‌ها و در تمام شرایط به کار گرفته شود.بدین منظور، در این پژوهش سعی می شود تا مدل ارزیابی عملکرد شرکتها ، تحت تاثیر ابزارهای حسابداری مدیریت با تاکید بر رویکرد اقتضایی ارائه شود. در این تحقیق با استفاده از نظر خبرگان به شناسایی معیارها پرداخته شده است. در این مرحله از روش تحلیل محتوا استفاده شده است. . برای آزمون مدل از رویکرد مدل‌یابی معادلات ساختاری و نرم‌افزار Smart PLS استفاده شده است. جامعه آماری مورد مطالعه، شرکت های پذیرفته شده در بورس اوراق بهادار تهران می باشد. نمونه آماری تحقیق را 360 نفر از کارشناساس و حسابداران شرکت ها تشکیل داده است. نتایج پژوهش نشان داد که استفاده از ابزارهای نوین حسابداری مدیریت بر عملکرد شرکت تاثیر مثبت و معناداری دارد. همچنین، یافته‌های پژوهش حاکی از آن است که سه فاکتور اقتضایی شامل رقابت بازار، عدم اطمینان محیطی و اندازه شرکت رابطه بین استفاده از ابزارهای نوین حسابداری مدیریت با عملکرد شرکت را به طور معنی دار و مثبتی تعدیل می‌کنند.

کلیدواژه‌ها

عنوان مقاله [English]

Identify the dimensions of corporate performance appraisal model, influenced by management accounting tools with emphasis on contingency theory

نویسندگان [English]

  • . .. 1
  • . .. 2
  • .. . 3
  • . .. 4
1 .
2 .
3 .
4 .
چکیده [English]

Organizations compete for resources and customers and must somehow evaluate the results of their decisions and actions. Therefore, management accounting has become a vital element of the organization that helps managers to plan and control their operations. And in all circumstances, in this study, we try to present the model of performance evaluation of companies, under the influence of management accounting tools with emphasis on contingency approach. In this research, the criteria have been identified using the opinion of experts. At this stage, content analysis method has been used. . To test the model, the structural equation modeling and Smart PLS software software approach has been used. The statistical population studied is the companies listed on the Tehran Stock Exchange. The statistical sample of the study consists of 360 experts and accountants of companies. The results showed that the use of new management accounting tools has a positive and significant effect on the company's performance. Also, the research findings indicate that three contingency factors, including market competition, environmental uncertainty and company size, significantly and positively adjust the relationship between the use of new management accounting tools and company performance

کلیدواژه‌ها [English]

  • organizational performance
  • management accounting
  • contingency theory
  • cost management

مراجع

  • انواری‎ ‎رستمی‎ ‎علی‎ ‎اصغر،‎ ‎رضا‎ ‎تهرانی‎ ‎و‎ ‎حسن‎ ‎سراجی.1383. ‎بررسی ارتباط‎ ‎میان‎ ‎ارزش‎ ‎افزوده‎ ‎اقتصادی،‎ ‎سود‎ ‎قبل‎ ‎از‎ ‎بهره‎ ‎و‎ ‎مالیات و‎ ‎جریانهای‎ ‎نقدی‎ ‎فعالیتهای‎ ‎عملیاتی‎ ‎با‎ ‎ارزش‎ ‎بازار‎ ‎سهام شرکتهای‎ ‎پذیرفته‎ ‎شده‎ ‎در‎ ‎بورس‎ ‎اوراق‎ ‎بهادار‎ ‎تهران،‎ ‎بررسیهای حسابداری‎ ‎و‎ ‎حسابرسی،‎ ‎شماره‎ ‎‏37‏‎ ‎،‎ ‎‏1383‏‎ ‎،‎ ‎ص‎ ‎ص‎ ‎‏21‏‎ - ‎‏3‏
  • دیانتی دیلمی، زهرا ؛ علم بیگی، امیر ؛ خطیبی، حسن.1394.بررسی تاثیر عدم اطمینان محیطی بر اثربخشی ابزارهای حسابداری مدیریت، دانش حسابداری مدیریت و حسابرسی مدیریت، دوره 5، شماره 17، بهار 1395، صفحه 87-98
  • ‏زارع، زینت؛ بختیاری، رقیه؛ نوری زاده، محبوبه.1391. تحلیل نتایج ارزیابی عملکرد دانشگاه الزهرا(س)، چاپ اول، مرکز ارزیابی و پایش عملکرد دانشگاه الزهرا(س).
  • غلامیان، مرتضی ؛ کمالی دهکردی، پروانه.1393. بررسی تاثیرات کاربرد استراتژی های رقابتی و تکنیک های حسابداری مدیریت استراتژیک روی عملکرد شرکت، اولین کنفرانس ملی جایگاه مدیریت و حسابداری در دنیای نوین کسب و کار، اقتصاد و فرهنگ
  • ملانظری ,مهناز؛ ‏ زرابی ,عاطفه (1392) "تناسب سیستمهای اطلاعاتی حسابداری" پژوهش حسابداری شماره 9، تابستان ‏1392‏

 

  • Abugalia, M., (2011). The Influence of Business Environment on the Effectiveness of Management Accounting Practices: Evidence from Libyan Companies. http://eprints.hud.ac.uk/.
  • Abuo-Alfutouh, S. (2004), The Strategic Management Accounting for Supporting the Management in the Competitive Environment, 1st ed., Dar Al Asdekaa, Al Mansoura
  • Adler, R., Everett, A.M. and Waldron, M. (2000), “Advanced management accounting techniques in manufacturing: utilization, benefits, and barriers to implementation”, Accounting Forum, 24 No. 2, pp. 131-150.
  • Affes, H., Ayadi, F. (2014). Contextual factors impact on the use of new management accounting practices: An empirical analysis in the Tunisian context. Journal of Research in International Business and Management, 4, 45-55.
  • Agbejule, A. (2005), “The relationship between management accounting systems and perceived
  • Ax, C. and Bjørnenak, T. (2005), “Bundling and diffusion of management accounting innovations – the case of the balanced scorecard in Sweden”, Management Accounting Research, Vol. 16 No. 1, pp. 1-20.
  • Baines, A., & Langfield-Smith, K. (2003). Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, 28(7-8), 675-698.
  • Ballou, B., Brewer, P.C. and Heitger, D.L. (2006), “Integrating the balance scorecard and enterprise risk management”, Internal Auditing., Vol. 21 No. 3, pp. 34-38.
  • Beasley, M., Chen, A., Nunez, K. and Wright, L. (2006), “Working hand in hand: balance scorecards and enterprise risk management”, Strategic Finance, Vol. 87 No. 9, pp. 49-55.
  • Beasley, M.S., Clune, R. and Hermanson, D.R. (2005), “Enterprise risk management: an empirical analysis of factors associated with the extent of implementation”, Journal of Accounting and Public Policy, Vol. 24 No. 6, pp. 521-531.
  • Bisbe .Josep, Malague˜no .Ricardo (2012).Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments?, Journal : Management Accounting Research, Volume 23, Issue 4, December 2012, Pages 296–311
  • Bjornenak, T. (1997). Diffusion and accounting: the case of ABC in Norway. Management Accounting Research, 8(1), 3-17.
  • Bjørnenak, T. and Olson, O. (1999), “Unbundling management accounting innovations”, Management Accounting Research, Vol. 10 No. 4, pp. 325-338
  • Brands, K. (1999), “Learning to manage profitability – not just costs”, Management Accounting, Vol. 33 5, pp. 88-88
  • Brausch, J. (1994), “Beyond ABC: targeting costing for profit enhancement”, Management Accounting, Vol. 76 No. 5, pp. 45-50
  • Business Research, Vol. 35 No. 4, pp. 295-305
  • Cadez, S. and Guilding, C. (2012). Strategy,strategic management accounting and performance: a configurational analysis, Industrial Management & Data Systems, 112, Iss: 3, pp. 484 501.
  • 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, Vol. 28 Nos 2/3, pp. 127-168
  • Chenhall, Robert and Kim Longfield-Smith, (‎‏1998‏‎) "Factors‎‏ ‏Influencing the Role of‏ ‏Management ‎Accounting in the ‎Development of Performance‏ ‏Measures within‏ ‏Organizational Change Programs" ‎‎, Management ‎Accounting‎‏ ‏Research, ‎‏9‏‎, PP.‎‏361‏‎-‎‏386‏‎
  • Chenhall, Robert H and Deigan Morris, (1986) "The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems", The Accounting Review, Vol.LXI, No.1 , PP.449-476.
  • Cleary Peter, (2015),"An empirical investigation of the impact of management accounting on structural capital and business performance", Journal of Intellectual Capital, Vol. 16 Iss 3 pp. 566 - 586
  • Collier, P.M., Berry, A.J. and Burke, G.T. (2007), Risk and Management Accounting: Best Practice Guidelines for Enterprise-Wide Internal Control Procedures, Elsevier, Oxford
  • Drury, C. (2008). Management and cost accounting (7th ed.): South-western.
  • Fisher, J. and Govindarajan, V. (1993), “Incentive compensation design, strategic business unit mission, and competitive strategy”, Journal of Management Accounting Research, Vol. 5 No. 1, pp. 129-144.
  • Fisher, Joseph G. (1998) "Contingency Theory, Management Control and Firm Outcomes : Past Results and Future Direction", Behavioral in Accounting,PP.47-64
  • Gerdin, J. and Greve, J. (2004), “Forms of contingency fit in management accounting research – a critical review”, Accounting, Organizations and Society, Vol. 29 Nos 3/4, pp. 303-326
  • Helmrich, K. (1989), “From cost control to profitability management”, Management Services, Vol. 33 5, pp. 14-19.
  • Henri, J. (2006), “Organizational culture and performance measurement systems”, Accounting, Organizations and Society, Vol. 31 No. 1, pp. 77-103.
  • Hosking, G. (1993), “Strategic management of costs”, Planning Review, Vol. 21 No. 5, pp. 51-55
  • Isaac, R.G., Herremans, I.M. and Kline, T.J.B. (2009), “Intellectual capital management: pathways to wealth creation”, Journal of Intellectual Capital, Vol. 10 No. 1, pp. 81-92.
  • Ismail, K. and Isa, C.R. (2011), “The role of management accounting systems in advanced manufacturing environment”, Australian Journal of Basic and Applied Sciences, Vol. 5 No. 9, pp. 2196-2209
  • Jusoh, R., Ibrahim, D.N. and Zainuddin, Y. (2006), “Assessing the alignment between business strategy and use of multiple performance measures using interaction approach”, The Business Review, Cambridge, Vol. 5 No. 1, pp. 51-60
  • Kopp, G. (2005), “Banking technology breakthroughs for 2010”, American Banker, Vol. 170 No. 142, p. 18
  • Langfield-Smith, K. (1997), “Management control systems and strategy: a critical review”, Accounting, Organizations and Society, Vol. 22 No. 2, pp. 207-232.
  • Lenhardt, P. (2004), “Uncover hidden profit potential: develop activity and profit profiles, part 1”, Cost Management, Vol. 18 No. 6, pp. 40-47.
  • Loeb, M. (1994), “Where leaders come from”, Fortune, Vol. 130 No. 6, pp. 241-243.
  • Luft, J. and Shields, M.D. (2003), “Mapping management accounting: graphics and guidelines for theory-consistent empirical research”, Accounting, Organizations and Society, Vol. 28 No. 2, pp. 169-249.
  • Macinatia .Manuela S.,, E. Anessi-Pessina‏)‏‎‏2014‏‎)” Management accounting use and financial ‎performance inpublic ‎health-care organisations : Evidence from the Italian National Health Service” ‎Health Policy ‎‏117‏‎ (‎‏2014‏‎) ‎‏98‏‎–‎‏111‏‎
  • Malina, M., & Selto, F. (2001). Communicating and controlling strategy: An empirical study of the effectiveness of the balanced scorecard. Journal of Management Accounting Research, 13, 47-90.
  • Malmi, T. (1999). Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Accounting, Organizations and Society, 24(8), 649-672.
  • McAdam, R., & Bailie, B. (2002). Business performance measures and alignment impact on strategy: The role of business improvement models. International Journal of Operations & Production Management, 22(9), 972-996.
  • McGowan, C. (2009), “Time-driven activity-based costing: anew way to drive profitability”, Accountancy Ireland, Vol. 41 No. 6, pp. 41-60
  • McNair, C., Polutnik, L. and Silvi, R. (2001a), “Cost management and value creation: the missing link”, The European Accounting Review, Vol. 10 No. 1, pp. 33-50.
  • Miles, R.W. and Snow, C.C. (1978), Organizational Strategy, Structure, and Process, McGraw-Hill, New York, NY.
  • Miller, D. and Friesen, P.H. (1982), “Innovation in conservative and entrepreneurial firms: two models of strategic momentum”, Strategic Management Journal, Vol. 3 No. 1, pp. 1-25.
  • Miller, D. and Friesen, P.H. (1982), “Innovation in conservative and entrepreneurial firms: two models of strategic momentum”, Strategic Management Journal, Vol. 3 No. 1, pp. 1-25.
  • Nimtrakoon Sirinuch Tayles Michael, (2015),"Explaining management accounting practices and strategy in Thailand", Journal of Accounting in Emerging Economies, Vol. 5 Iss 3 pp. 269 - 298
  • Otley, D. (2008), “Did Kaplan and Johnson get it right?”, Accounting, Auditing & Accountability Journal, Vol. 21 No. 2, pp. 229-239.
  • Otley, D.T. (1980), “The contingency theory of management accounting: achievement and prognosis”, Accounting, Organizations and Society, Vol. 5 No. 4, pp. 413-428.
  • Otley, D.T., Broadbent, J. and Berry, A. (1995), “Research in management control: an overview of its development”, British Journal of Management, Vol. 6 No. S1, pp. S31-S44
  • Perera, S., & Poole, M. (1997). Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note. Accounting, Organizations and Society, 22(6), 557-572.
  • Porter, M. (1985), Competitive Advantage Creating and Superior Performance, Collier Macmillan, London.
  • Porter, M. (1998), The Competitive Advantage of Nations with a New Introduction, Collier Macmillan, London
  • Roslender, R., Hart, S. and Ghosh, J. (1998), “Strategic management accounting: refocusing the agenda”, Management Accounting, Vol. 76 No. 11, pp. 44-46.
  • Said, A., HassabElnaby, H., & Wier, B. (2003). An empirical investigation of the performance consequences of nonfinancial measures. Journal of Management Accounting Research, 15(1), 193-223.
  • Sari, R.N., Ainudin, R.A., Abdullah, T. 2006. Kesan Padanan antara Perakaunan Strategik dengan Struktur Perniagaan terhadap Prestasi Firma. Jurnal Perniagaan 25(7), 87-108
  • Shank, J. and Govindarajan, V. (1992), “Strategic cost management: the value chain perspective”, Journal of Management Accounting Research, Vol. 4 No. 2, pp. 179-197
  • Simmonds, K. 1981. Strategic Management Accounting. Management Accounting 59(4), 20-29.
  • Smith, D. and Langfield-Smith, K. (2004), “Structural equation modeling in management accounting research: critical analysis and opportunities”, Journal of Accounting Literature, Vol. 23 No. 1, pp. 49-86.
  • Soin, K. (2005), “Risk, regulation and the role of management accounting and control in UK financial services”, paper presented at Critical Perspectives in Accounting Conference, Baruch College at the City University of New York, New York, NY, 28-30 April.
  • Soin, K. and Collier, P. (2013), “Risk and risk management in management accounting and control”, Management Accounting Research, Vol. 24 No. 2, pp. 82-87.
  • Subramaniam, N., Collier, P., Phang, M. and Burke, G. (2011), “The effects of perceived business uncertainty, external consultants and risk management on organisational outcomes Journal of Accounting & Organizational Change, Vol. 7 No. 2, pp. 132-157
  • Veronese Bentes.Alexandre, Jorge Carneiro , Jorge Ferreira da Silva , Herbert Kimura.(2012).Multidimensional assessment of organizational performance: Integrating BSC and AHP, Journal of Business Research, Volume 65, Issue 12, December 2012, Pages 1790–1799
  • Waldron, M. (2011), “Assessment of management accounting techniques”, available at: http://ssrn. com/abstract_1911671 (accessed 15 February 2012).
  • Williamson, D. (2004), “A call for management accounting control research into risk management”, paper presented at MARG Conference, Aston Business School, Aston, 9-10 September.
  • Siti Abdul Rasid Che Ruhana Isa Wan Khairuzzaman Wan Ismail , (2014),"Management accounting systems, enterprise risk management and organizational performance in financial institutions", Asian Review of Accounting, Vol. 22 Iss 2 pp. 128 – 144
  • Zawawi, N. and Hoque, Z. (2010), “Research in management accounting innovations: an overview of its recent development”, Qualitative Research in Accounting&Management, Vol. 7 No. 4, 505-568.
  • Zenita, R. 2012. Pengaruh Literasi Informasi Terhadap Kinerja Manajerial ngan Akuntansi Manajemen Strategis Sebagai Variabel Unpublish Thesis, Universitas Riau: Fakultas Ekonomi.
  • Raisya, Ria Nelly Saria , Rita Anugeraha, Jamaliah Said.(2015).The Effect of Information Literacy on Managerial Performance: The Mediating Role of Strategic Management Accounting and the Moderating Role of Self Efficacy, Procedia Economics and Finance 31 ( 2015 ) 199 – 205
  • Zimmerman, J. (2000). Accounting for Decision Making and Control (3 ed.). USA: Irwin McGraw-Hill.

فایل ها

هم رسانی

ارجاع به این مقاله

آمار