Investigating the use of management accounting information by the board of directors on financial and non-financial performance
Strategic management accounting is one of the systems that in the present era, with the changes in the current business environment, can use the participation of companies in the management accounting system to help financial managers decide on financial and non-financial performance. Unfortunately, despite the passage of time, strategic management accounting techniques have not yet been used properly by financial managers and have led to reduced corporate participation in strategic decision making. Management Accounting Information System is a flexible information system that is designed to meet the management information needs of management in line with management objectives. The purpose of this study is to investigate the use of management accounting information by the board on financial and non-financial performance.
The present study is a descriptive-correlational survey based on regression equations and is considered as an applied research in terms of purpose. Also, this research is a field research in terms of data collection and a cross-sectional research in terms of conducting research in a specific time period. The statistical population of this study is all managers and management accountants in companies listed on the stock exchange.
Morgan table was used for sampling and the desired number of samples was 384. The sampling method in the present study is non-random sampling and the tools used in the research are standard questionnaires. But for more certainty, KMO index and Bartlett test were used.
The results of the analyzes using the structural equation model showed that management accounting information has a significant effect on financial performance. Management accounting information also has a significant effect on non-financial performance.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.