نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی تهران ، ایران
2 استادیار گروه حسابداری دانشکده مدیریت و حسابداری ، دانشگاه شهید بهشتی تهران، ایران.
3 کارشناس ارشد حسابداری مدیریت، دانشکده مدیریت و حسابداری ، دانشگاه شهید بهشتی تهران، ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Abstract
A culture that prioritizes results is essential for companies to improve their performance. This culture can be combined with strategic management accounting techniques to create optimal conditions for better performance. This research explores the impact of a result-oriented culture on applying strategic management accounting techniques. The study is applied and has used the descriptive analysis method through the survival approach, with data collected through questionnaires from 212 managers working in the management accounting departments of companies listed on the Tehran Stock Exchange in 2021. The hypotheses were tested using structural equation modelling based on partial least squares. The results indicate that a result-oriented culture significantly and positively impacts the application of strategic management accounting techniques. Given the expansion of economic activities and the increasing progress of capital markets, including the Tehran Stock Exchange, the role of organizational culture and awareness of the consequences of applying strategic management accounting techniques are crucial for making strategic decisions, as explored in this research.
کلیدواژه‌ها [English]
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