بررسی نقش اطلاعات حسابداری مدیریت در سیستم کنترل مدیریت در شرکت‌های بزرگ تولیدی در ایران
محورهای موضوعی : حسابداری مدیریت
1 - استادیاردانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.
2 - کارشناسی ارشد حسابداری مدیریت، دانشگاه شهید بهشتی، تهران، ایران.
کلید واژه: سیستم کنترل مدیریت, اطلاعات حسابداری مدیریت, متغیرهای اقتضایی, اهمیت, دردسترس,
چکیده مقاله :
در این مطالعه برای ارائه بهتر استفاده از سیستم های کنترل مدیریت موثر در یک کشور در حال توسعه، از تئوری اقتضایی برای بررسی نقش اطلاعات حسابداری مدیریت در اثربخشی سیستم کنترل مدیریت در شرکت های تولیدی بزرگ استفاده شده است. ادبیات مربوطه در مورد عامل واسطه ای اثر مفید بودن اطلاعات حسابداری مدیریت بر اثر گذاری پنج متغیر اقتضایی بر سیستم کنترل مدیریت می باشد. یافته های این تحقیق مبتنی بر توزیع پرسشنامه در بین فعالان شاغل در حوزه حسابداری در شرکت های بزرگ تولیدی از بخش های صنعتی مختلف در ایران می باشد. نقش اطلاعات حسابداری مدیریت در اثربخشی سیستم کنترل مدیریت در این شرکت ها از نظر چهار بعد حوزه، به موقع بودن، تجمع و ادغام مشخص می شود و با استفاده از روش حداقل مربعات جزیی مورد تجزیه و تحلیل قرار گرفته است نتایج این تحقیق نشان می دهد، بین اهمیت و دردسترس بودن اطلاعات حسابداری مدیریت شکاف وجود دارد و هم چنین اطلاعات حسابداری مدیریت نقش واسطه ای در رابطه بین استراتژی رقابت، پیچیدگی تولید و عدم اطمینان محیطی با اثربخشی سیستم کنترل مدیریت ایفا می کند ولی در مورد رسمی سازی و تمرکز گرایی این مورد وجود ندارد.
In this study, the contingency theory was used to investigate the role of management accounting information in the effectiveness of management control system in large manufacturing companies in order to better utilize effective management control systems in a developing country. The related literature on the mediating effect of the usefulness of management accounting information on the effect of five contingent variables on the management control system. The findings of this research are based on the distribution of questionnaires among the activists working in accounting in large manufacturing companies from different industrial sectors in Iran. The role of management accounting information in the effectiveness of management control systems in these companies is identified in terms of four domains: timeliness, aggregation and integration and has been analyzed using partial least squares method. There is a gap between the importance and availability of management accounting information as well as management accounting information playing a mediating role in the relationship between competition strategy, production complexity and environmental uncertainty with the effectiveness of the management control system, but regarding formalization and centralization of this No items.
* مشایخی، بیتا و فرهادی، رسول(1392)، تاثیر اندازه شرکت بر رابطه بین کیفیت افشاء و هزینه حقوق صاحبان سهام شرکت های پذیرفته شده در بورس اوراق بهادار تهران، فصلنامه علمی پژوهشی حسابداری مدیریت، شماره19.
* Abernethy, M. A., & Guthrie, C. H. (1994). An empirical assessment of the “fit” between strategy and management information system design. Accounting & Finance, 34(2), 49-66.
* Alawattage, C., Wickramasinghe, D., & Uddin, S. (2017). Theorising management accounting practices in Less Developed Countries. The Routledge Companion to Performance Management and Control, 285-305.
* Anderson, S. W., & Lanen, W. N. (1999). Economic transition, strategy and the evolution of management accounting practices: the case of India. Accounting, Organizations and Society, 24(5-6), 379-412.
* Auzair, S. M., & Langfield-Smith, K. (2005). The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organizations. Management Accounting Research, 16(4), 399-421.
* Auzair, S. M. (2011). The effect of business strategy and external environment on management control systems: A study of Malaysian hotels. International Journal of Business & Social Science, 2(13), 236-244.
* Baines, A., & Langfield-Smith, K. (2003). Antecedents to management accounting change: a structural equation approach. Accounting, organizations and society, 28(7-8), 675-698.
* Bouwens, J., & Abernethy, M. A. (2000). The consequences of customization on management accounting system design. Accounting, Organizations and Society, 25(3), 221-241.
* Bruggeman, W., & Slagmulder, R. (1995). The impact of technological change on management accounting. Management Accounting Research, 6(3), 241-252.
* Chenhall, R. H., & Langfield-Smith, K. (1998a). Adoption and benefits of management accounting practices: an Australian study. Management accounting research, 9(1), 1-19.
* Chenhall, R., & Langfield-Smith, K. (1998b). Factors influencing the role of management accounting in the development of performance measures within organizational change programs. Management Accounting Research, 9(4), 361-386.
* Chenhall, R. H., & Langfield-Smith, K. (1998c). The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approacha. Accounting, Organizations and Society, 23(3), 243-264.
* Chenhall, R. H., & Morris, D. (1986). The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. Accounting Review, 16-35.
* Chia, Y. M. (1995). Decentralization, management accounting system (MAS) information characteristics and their interaction effects on managerial performance: a Singapore study. Journal of Business Finance & Accounting, 22(6), 811-830.
* Choe, J.-M. (1998) 'The effects of user participation on the design of accounting information systems'. Information & Management, 34(3), pp 185-198.
* Chong, V. K., & Chong, K. M. (1997). Strategic choices, environmental uncertainty and SBU performance: a note on the intervening role of management accounting systems. Accounting and Business Research, 27(4), 268-276.
* Drury, C. (2008). Management and Cost Accounting. London, Thomson Learning.
* Emmanuel, C. R., Otley, D. T. and Merchant, K. (1991) Accounting for Management and Control, London, Chapman & Hall.
* Fisher, J. (1995). Contingency-based research on management control systems: categorization by level of complexity. Journal of accounting literature, 14, 24-53.
* Flamholtz, E. G. (1983). Accounting, budgeting and control systems in their organizational context: theoretical and empirical perspectives. Accounting, organizations and society, 8(2-3), 153-169.
* Govindarajan, V. (1988). A contingency approach to strategy implementation at the business-unit level: Integrating administrative mechanisms with strategy. Academy of Management Journal, 31(4), 828-853.
* Govindarajan, V. and Gupta, A. K. (1985). Linking control systems to business unit strategy: Impact on performance. Accounting, Organizations and Society, 10(1), 51-66.
* Haedr, A. R. (2017). A Contingency Theory-based Investigation of the Role of Management Accounting Information in Management Control Systems in Large Manufacturing Companies in Libya. The University of Huddersfield University of Huddersfield Business School.
* Hoque, Z. (2004). A contingency model of the association between strategy, environmental uncertainty and performance measurement: Impact on organizational performance. International Business Review, 13(4), 485-502.
* Jermias, J. and Gani, L. (2004). Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: A fitness landscape approach. Management Accounting Research, 15(2), 179-200.
* Mia, L. (1993). The role of MAS information in organisations: An empirical study. The British Accounting Review, 25(3), 269-285.
* Mia, L. and Clarke, B. (1999). Market competition, management accounting systems and business unit performance. Management Accounting Research, 10(2), 137-158.
* Mia, L. and Winata, L. (2008). Manufacturing strategy, broad scope MAS information and information and communication technology. The British Accounting Review, 40(2), 182-192.
* Muda, I., and Erlina, A. A. (2.19). Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system. Contaduria y administracion, 64(2), 1-25.
* Naranjo-Gil, D. (2009). Management information systems and strategic performances: The role of top team composition. International Journal of Information Management, 29(2), 104-110.
* Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413-428.
* Saunders, M., Lewis, P. and Thornhill, A. (2009). Research Methods for Business Students. Harlow, Financial Times Prentice Hall.
* Shank, J. K. and Govindarajan, V. (1993). Strategic Cost Management. New York, The Free Press.
* Teerooven, S. and Bhagtaraj, P. (2008). The effectiveness of management accounting systems: Evidence from functional managers in a developing country. Managerial Auditing Journal, 23(2), 187-219.
* Tillema, S. (2005). Towards an integrated contingency framework for MAS sophistication: Case studies on the scope of accounting instruments in Dutch power and gas companies. Management Accounting Research, 16(1), 101-129.
* Tsamenyi, M., Sahadev, S. and Qiao, Z. S. (2011) 'The relationship between business strategy, management control systems and performance: Evidence from China'. Advances in Accounting, 27(1), pp 193-203.
* Waterhouse, J. H. and Tiessen, P. (1978). A contingency framework for management accounting systems research. Accounting, Organizations and Society, 3(1), 65-76.
* Yaghtin, M., & Abbasi, M. (2018). Selecting appropriate operations strategy using project management concepts: an economic analysis approach. International Journal of Business and Systems Research, 12(2), 148-161.
* Yazdifar, H. (2003). Management accounting in the twentyfirst-century firm: a strategic view. Strategic Change, 12(2), 109-113.
_||_
