Investigating the Impact of Management Accounting Information System, Innovation Strategy, Human Capital and Internal Process Performance on Financial Performance

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Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
The purpose of this study is to investigate the impact of management accounting information system, innovation strategy, human capital and internal process performance on financial performance. This study, according to the applied purpose, the type of data is quantitative and the method of implementation is descriptive-survey correlation and the statistical sample includes 264 people. According to the assumptions of statistical tests, structural equation modeling methods were used using PLS. Software. The results of the first hypothesis showed that the management accounting information system has a significant effect on the financial performance of the company. The results of the second hypothesis showed that the innovation strategy has a significant effect on the financial performance of the company. The results of the third hypothesis stated that human capital has a significant effect on the financial performance of the company. The fourth hypothesis also showed that the performance of the internal process has a significant effect on the financial performance of the company.
Language:
Persian
Published:
Journal of Accounting and Management vision, Volume:4 Issue: 50, 2021
Pages:
67 to 81
https://magiran.com/p2376914  
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