Investigating the role of management accounting mediation on the relationship between cost system design and firm performance using structural covariance equations
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
The purpose of this study was to investigate the intermediary effect of management accounting methods on the relationship between cost system design and Firm performance. Among the companies admitted to the Tehran Stock Exchange from 2013 to 2016, a random sample of 225 non-financial companies was sent to the questionnaire, 203 of which participated in the survey (90% response rate). After the initial processing, 161 data were used as an example for analysis. In this study, a covariance-based structural equation model was used to examine the relationships between variables. Linearity between variables was also analyzed using its regression analysis OLS done. Cronbach's alpha test was used to test reliability, which is due to the higher Cronbach's alpha of 0.7. Confirmatory factor analysis was used to fit the fittest questionnaire. Results show that there is a meaningful positive relationship between cost design design and management accounting method. There is a significant positive relationship between management accounting and corporate governance practices. Management accounting methods have a mediating role on the relationship between cost system design and Firm performance.
Keywords:
Language:
Persian
Published:
Management accounting, Volume:12 Issue: 41, 2019
Pages:
37 to 51
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