The relationship between strategic orientations, organizational capabilities and performance with respect to the role of the control and management accounting systems changes

Document Type : Original Article

Authors
Shahnaz Nayebzadeh 1
Asma Ashraf ganjouie 2
Mahmood Moeinaddin 2
1 Department of Management, Yazd Branch, Islamic Azad University, Yazd, Iran
2 Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
Abstract
Within the recent years, due to rapid changes in competitive markets, improvement of organizational performance has been one of the most important objectives of the managers. Therefore, appropriate application of organizational potentials has been known as one of the major factors to enhance performance. In this study, the relationship between strategic orientations, organizational capabilities and performance with regard to the role of changes in control and management accounting systems has been investigated using a questionnaire distributed among directors of manufacturing companies and 108 acceptable samples were collected from manufacturing firms. Data analysis was performed using SPSS and LISREL software. The results show that strategic orientation has a significant impact on organizational capabilities, also that it affects organizational performance through organizational capabilities and changes in management accounting and control systems. The results of this research could offer some solutions in the field of management accounting for managers of manufacturing firms and researchers.
Keywords
Strategic Orientation
organizational capabilities
Organizational Performance
control and management accounting systems changes