نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران
2 کارشناس ارشد حسابداری مدیریت، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Introduction
Management accountants (MAs) have two functions in organizations: consulting and controlling. Therefore, performing these two functions leads to conflict. Management accountants need different skills to be effective in performing their roles. Our study examines whether MAs and Financial managers believe that MAs need interpersonal skills, conceptual, and/or technical skills to be influential and effective in performing this expanded role.
Hypotheses
The main question is, Do management accountants, financial managers and internal auditors believe that interpersonal, conceptual, and technical skills affect MAs’ effectiveness and influence? Thus, to answer this question, the following hypotheses will be tested:
Technical skills positively affect MAs’ effectiveness.
Conceptual skills positively affect MAs’ effectiveness.
Interpersonal skills positively affect MAs’ effectiveness.
Technical skills positively affect MAs’ influence on management.
Conceptual skills positively affect MAs’ influence on management.
Interpersonal skills positively affect MAs’ influence on management.
The combination of technical and conceptual skills positively affects MAs’ effectiveness.
The combination of technical and interpersonal skills positively affects MAs’ effectiveness.
The combination of conceptual and interpersonal skills positively affects MAs’ effectiveness.
The combination of technical and conceptual skills positively affects MAs’ influence on management.
The combination of technical and interpersonal skills positively affects MAs’ influence on management.
The combination of conceptual and interpersonal skills positively affects MAs’ influence on management.
Method
To collect data, 257 management accountants, financial managers and internal auditors of Iranian public companies were surveyed and a partial least squares path model was developed.
Results
We conclude that according to the internal auditors, financial managers and MAs’ perceptions, Technical and conceptual skills are associated with their effectiveness, while interpersonal skills influence management’s decision making. We also find that technical, conceptual and interpersonal skills are jointly associated with the influence and effectiveness of MAs.
Discussion and Conclusion
According to the research findings, MAs need interpersonal skills (i.e., ability to constructively challenge and question assumptions, numbers, and their meanings), conceptual skills (i.e., making and leading decisions consistent with the organization’s business environment and strategy), and/or technical skills (i.e., computer, accounting, and data modeling) to be influential and effective
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