Assessing the Impact of Management Accounting Techniques on the Relationship between Product market competition and Management Performance

In competitive environments, corporate executives strive to make the most of their capabilities in order to Assessing the Impact of Management Accounting Methods on the Relationship between Competition and Management Performance.In competitive environments, corporate executivesstrive to make the most of their capabilities in order to survive and the company they work for. One of these capabilities is the corporate information system in general and the corporate management accounting system in particular. Consequently, this study evaluates the impact of management accounting techniques on the relationship between competition and management performance. For this purpose, the data of 122 companies listed in Tehran Stock Exchange during 2012-2019 with usage of Questionnaires and archival data were collected and were analyzed using structural equation modeling. Research findings indicate that with increasing product market competition, management performance improves and also management accounting techniques improve the positive relationship between competition and management performance. These findings can have applications for corporate executives as well as decision makers.