Investigation of the role of strategic orientation dimensions in the effectiveness of management accounting techniques on the sustainability of companies

Subject Areas : Management Accounting

Farshad Sabzalipour ¹ (Assistant Prof of Accounting, Faculty of Letters and Human Sciences, Ilam, Iran (Corresponding Author and Corresponding Author))
ali SAYADISOUMAR ² (Assistant Prof of Accounting, Department of Accounting and Management, Bakhtar Higher School, Ilam, Iran.)
shima shamohamadi ³ (M.Sc.Accounting, Department of Humanities and Social Sciences, University of Kurdistan, Iran)
zeynab fazlali ⁴ (MSc. Student, Department of Accounting and Management, Bakhtar Higher School, Ilam, Iran)

Received: 2022-12-16 Accepted : 2023-05-14 Published : 2023-07-23

Keywords: management accounting techniqu, Strategic Orientation, company sustainability,

Abstract :

The purpose of this research is to investigate the effect of the application of management accounting techniques on the sustainability of the company with the moderating role of strategic orientation. The Teodosio et al. model (2012) is used to measure the strategic orientation, and the Lebedov model (2019) is used for management accounting techniques.The tool of this research is a standard questionnaire that was provided to the financial department of the manufacturing companies admitted to the Tehran stock market in 1401. After repeated follow-ups, 91 questionnaires were completed and provided to the research group.Data analysis and research hypotheses have been done using Smart Pls and Spss software.The results of the research showed that the strategic orientation reduces the effect of management accounting techniques on the company's sustainability. Because in our country, due to the existence of a monopoly market, the effort for innovation, customer satisfaction, the main competitor, and reducing the price of products is less done by the companies, as a result, the effectiveness of management accounting techniques on the sustainability of the companies' is reduced.

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