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

Document Type : Original Article

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Abstract
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
Keywords
organizational performance
management accounting
contingency theory
cost management
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