Provide a model based on contingency theory; New analytical from factors affecting on the determination cost and financial control of products

Document Type : Original Article

Authors
ali SAYADI SOMAR 1
Fraydoon rahnamay Roodposhty 2
zahra pourzamani 3
Hashem Nikoomaram 4
1 Ph.D, Department of Accounting, Science and Research Branch Tehran, Islamic Azad University, Tehran, Iran.
2 Full professor in accounting. islamic azad university-science and research & chairman of Iranian Management Accounting Association, Director Manager of Iranian Financial Engineering, Association
3 Central Tehran Branch, Islamic Azad University, Iran, Tehran
4 Professor Faculty Member of Islamic Azad University, Tehran University of Science and Research, Financial Management Department, Tehran, Iran
Abstract
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.
Keywords
Evolution of management accounting
Approach absolute reality
Determination cost and financial control
Contingency theory
Structural equation modeling
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