جستجوی مقالات مرتبط با کلیدواژه « تکنیک های حسابداری مدیریت استراتژیک » در نشریات گروه « حسابداری »

The relationship between strategy management, control systems based on management accounting and company performance has attracted a lot of attention in accounting and management researches. The main purpose of this research is the effect of managers' social conservatism on company performance, considering the mediating role of strategic management accounting techniques. The research method is descriptive-survey type. Also, in order to collect information, three questionnaires of managers' social conservatism, application of strategic management techniques and company performance have been used. The statistical population of this research consists of 384 experts, chief accountants and financial managers of companies admitted to the Tehran Stock Exchange (during the fall of 2021), which were selected non-randomly. For this purpose, Pearson's correlation test was used in SPSS and SmartPLS software to check the research hypotheses. The results of the research show that the social conservatism of managers has a significant effect on the accounting techniques of strategic management and the direction of the negative effect has been obtained. Also, accounting techniques of strategic management and social conservatism of managers have a significant impact on company performance. In the continuation of bootstrapping mediation shows that strategic management accounting techniques have a significant effect on the relationship between managers' social conservatism and company performance.

Today, strategic management accounting, as a well-known model for reforming the resource consumption pattern, provides financial analysts and managers with tools and methods for using accounting and financial information to raise the level of corporate competitive effectiveness. It helps financial analysts and policymakers to formulate long-term strategies for cost management and achieve long-term goals. Also, it promotes firms’ competitive level. The purpose of this research is to promote effectiveness of competitive measures of firms based on strategic management accounting techniques through analysis CARD and developed theory of Rough (ERST). This research uses 17 Iranian and foreign management accounting experts. The method of this research is a combined one. In the qualitative section, this research identifies accounting techniques and the measures of firms’ competitive effectiveness level based on content analysis and in the quantitative section, the measures desirability are determined based on Delphi analysis and gray hierarchy analysis. Then, the best strategic management accounting techniques to improve the effectiveness of competition are selected based on analysis CARD and the developed theory of Rough (ERST). The results show that among the five strategic management accounting techniques, dynamic pricing technique has a priority as an effective technique on firms’ competitive effectiveness level and it can provide competitive advantages for firms through the gap between increasing the disclosure rating and reducing financial constraints. ‌