جستجوی مقالات مرتبط با کلیدواژه « organizational characteristics » در نشریات گروه « حسابداری »

The purpose of this research is to investigate the interactive effect of organizational characteristics and management accounting techniques on corporate sustainability. In this research, one-way MANCOVA multivariate covariance analysis was used to test the effect of organizational characteristics on management accounting practice. The ordinary least square (OLS) regression analysis method has been used in order to test the impact of management accounting techniques on corporate sustainability and to evaluate the extent of influence of moderating variables (size, life cycle, specialized skills and ownership structure) on The relationship between management accounting practice and corporate sustainability has been used using the modified regression analysis method. The information needed for the research was collected from the financial managers of different levels of 186 manufacturing companies admitted to the Tehran Stock Exchange through a questionnaire, and SPSS 26 software was used to analyze the data. The findings of the research shows that organizational characteristics such as the size and life of the company, at the 99% confidence level and the skills and structure of the company at the 95% confidence level, have a significant effect on the intensity of using management accounting activities. . However, the life of the company has the greatest effect on management accounting activities. Also, the findings show that the relationship between management accounting performance and corporate sustainability is positive and significant. In addition to these organizational characteristics, size, life and specialized skills moderate the relationship between management accounting activities and corporate sustainability. But the ownership structure has no effect on this relationship.

The main objective of this study is to investigate the role of organizational characteristics in the relationship between management accounting practices and corporate sustainability. Organizational characteristics in this study include size, age, presence of specialist skills and ownership structure. Needed information in this study are gathered from the questionnaire. The statistical sample of this study is consist of 384 individuals of firms accounting/ financial staff in Fars province considered in 1400. To test the hypotheses, information are analyzed by the structural equation modeling. The results of this study showed that there is significant positive relationship between all management accounting practices (ie, size, age, presence of specialist skills and ownership structure) and corporate sustainability. The results also showed that organizational characteristics play a role in the relationship between management accounting practices and firm sustainability. The study advocates for the existence of a standalone management accounting unit/ department to improve the realization of the benefits embedded in implementing contemporary management accounting practice.