نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد ممتاز، بخش حسابداری، دانشکده اقتصاد مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران.
2 دانشجوی دکتری، بخش حسابداری، دانشکده اقتصاد مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The aim of this study is to investigate the impact of multilevel networks of management accounting innovation diffusion on financial distress during business cycles of recession and economic boom. This mixed-method research was conducted in two qualitative and quantitative phases. The qualitative part included 8 accounting experts, and the quantitative part involved all companies listed on the Tehran Stock Exchange and Iran Fara Bourse during the years 2011 to 2022. The results indicated that the years 2011, 2014, 2016 (the strongest boom), 2017, 2020, 2021, and 2022 were periods of economic boom, while the years 2012 (the deepest recession), 2013, 2015, 2018, and 2019 were periods of recession. The findings showed that multilevel networks of management accounting innovation diffusion could be categorized into three indices: cognitive innovation focusing on intellectual capital and the CEO’s expertise in the industry, innovation implementation based on the adoption of new methods or tools in management accounting, and enhancement focusing on the intensity of R&D expenditure to company assets and industry competition pressure. The hypothesis tests indicated that management accounting innovation has a negative and significant impact on financial distress during economic booms, but not during recessions. The results suggest that management accounting innovation can help improve financial stability by reducing financial distress during economic booms; however, this impact is not significant during economic recessions, highlighting the need for complementary strategies to manage financial distress under adverse economic conditions.
کلیدواژه‌ها [English]
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