Impacts of Utilizing Different Management Accounting Techniques on the Efficiency of Management Control Systems of Organizations

 Today, management accounting techniques provide the valuable information needed by managers of organizations and are expected to be effective on management control systems. The main purpose of this study is to provide a model that can explain the impact of different management accounting techniques on the performance of management control systems of companies.

The statistical population of this study is all companies active in the Tehran Stock Exchange whose major shareholders are the government or are affiliated with the government in 2019 and the statistical sample is 140 companies. The research measurement tool was a questionnaire. Correlation analysis and causality analysis (path analysis) have been used to test the research hypotheses.

Findings showed that the use of management accounting techniques by companies has significant differences and that different management accounting techniques do not have the same effect on the performance of management control systems.

According to this research, with the improvement of management accounting techniques, the efficiency of management control systems will also be improved. Also, the techniques available in the resource reduction category have the most direct impact on the efficiency of the management control system, and the other techniques are sources of      information, planning, management control, and value creation, respectively.