Indicators for Adopting Management Accounting Innovations in times of Economic crisis using the exploratory factor analysis approach

Document Type : Original Article

Authors
somayeh naeemi 1
hassan yazdifar 2
hossein shafiei 3
1 PhD Student, Accounting Department, Zahedan Branch, Islamic Azad University, Zahedan, Iran
2 Professor of Accounting and Head of Accounting, Finance and Economics Department at Bournemouth University, UK
3 Assistant Professor in Accounting Department, Sirjan Branch, Islamic Azad University, Sirjan, Iran
Abstract
Given the existing economic situation, the role of management accounting in Iranian economic enterprises has been quite evident in the last two decades. Considering the economic crises, it is necessary to examine the indicators of adoption of management accounting innovations in times of economic crisis. Therefore, the present study aimed to identify the indicators of adoption of management accounting innovations in times of economic crisis and to present a model for its structural equations. The research was conducted in two parts: qualitative and quantitative. In the qualitative section, data analysis was performed by Delphi method and using interviews with 10 experts, including managers and deputies of the management accounting department of accepted companies and university professors. The analysis was conducted three parts: open coding, axial coding and selective coding and finally Delphi method. Based on the results obtained in the qualitative section, 103 sub-components and 6 main components were identified. The main components are: 1) economic crises; 2) economic indicators; 3) organizational culture; 4) information and communication technology; 5) Management indicators and 6) Crisis control indicators. In the quantitative section, using the indicators identified in the qualitative section, a questionnaire was designed and provided to a statistical sample including 180 people, managers and deputies of the management accounting department. Finally, the questionnaires were analyzed by PLS structural equation modelling. The results showed that economic indicators ,organizational culture, information and communication technology , and crisis control indicators as indicators of adoption of management accounting innovations in times of crisis.
Keywords
Innovation
Management Accounting
Adoption of Management Accounting Innovations
Economic Crisis
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