The Effect of Management Accounting Practice on Corporate Sustainability: The Role of the Moderating Variable of Organizational Characteristics

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.