آزمون تجربی نظریه اقتضایی و اقتصاد سیاسی: تدوین مدلی برای تبیین تأثیر عوامل اصلی توسعه بر اثربخشی تکنیک‌های حسابداری مدیریت

محورهای موضوعی : حسابداری و حسابرسی

سعید خدایاریگانه ¹ (گروه حسابداری، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.)
زهرا پورزمانی ² (گروه حسابداری، دانشکده اقتصاد و حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران.)
آزیتا جهانشاد ³ (گروه حسابداری، دانشکده اقتصاد و حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران.)
رمضانعلی رویایی ⁴ (گروه حسابداری، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.)

تاریخ دریافت : 1402/09/01 تاریخ پذیرش : 1402/11/07 تاریخ انتشار : 1402/11/07

کلید واژه: عواملی توسعه, تکنیک‌های حسابداری مدیریت, نظریه اقتضایی, نظریه اقتصاد سیاسی,

چکیده مقاله :

هدف: حسابداری مدیریت، ابزار قدرتمندی است جهت استفاده از اطلاعات مالی در تصمیم‌گیری¬های مالی و اقتصادی سیاست‌گذاران، برنامه‌ریزان و مدیران داخلی سازمان¬ها. برای مفید و مربوط بودن اطلاعات ارائه شده توسط این سیستم، بایستی این سیستم و اطلاعات تولید شده آن بتواند شرایط مختلف فرهنگی، سیاسی، اقتصادی و اجتماعی محیط خود را منعکس نماید. برخی از پژوهشگران این حوزه معتقدند که سیستم‌ها و روش¬های به‌کارگرفته‌شده حسابداری مدیریت در اغلب کشورهای درحال‌توسعه، برگرفته از سیستم‌ها و رویه‌های موجود در کشورهای توسعه¬یافته و سازگار با نیازهای استفاده‌کنندگان و رعایت نیازهای اطلاعاتی آن‌هاست؛ لذا هدف از این پژوهش، به پشتوانه نظریه اقتضایی و اقتصاد سیاسی، تدوین مدلی برای تبیین تأثیر عوامل اصلی توسعه بر کارایی و اثربخشی تکنیک‌های حسابداری مدیریت در بهبود کیفیت محیط اطلاعات داخلی سازمان‌ها است. روش‌شناسی پژوهش: پژوهش حاضر از لحاظ منطق اجرا جزو پژوهش‌های قیاسی - استقرایی و از نظر هدف، یک پژوهش توصیفی است. همچنین از لحاظ شیوه اجرا در گروه پژوهش‌های پیمایشی و از نظر نتایج، کاربردی است. در پژوهش حاضر به دلیل نوع مدل مفهومی پژوهش و وجود چندین متغیر وابسته و وجود متغیرهای پنهانی که هرکدام می‌بایستی به‌وسیله چندین متغیر آشکار سنجیده شوند، از روش مدل‌سازی معادلات ساختاری بر مبنای واریانس در نرم‌افزار Smart PLS استفاده شده است. در پژوهش حاضر برای گردآوری داده‌های اقتصادی، اجتماعی، سیاسی و فرهنگی از داده‌های گزارش‌های بین‌المللی و برای گردآوری داده‌های مربوط به کیفیت محیط اطلاعات داخلی از صورت‌های مالی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران استفاده شده است. مدل مذبور از طریق مدل‌سازی معادلات ساختاری تدوین شده است. یافته‌ها: مدل تدوین شده و نتایج آزمون فرضیه‌ها پژوهش نشان داد که عوامل اقتضایی شامل عوامل اقتصادی، اجتماعی، سیاسی و فرهنگی در بهبود کیفیت محیط اطلاعات داخلی به‌واسطه کارایی و اثربخشی تکنیک‌ها و ابزارهای حسابداری مدیریت، تأثیر مثبت معناداری دارد. دراین‌بین عوامل اقتصادی و اجتماعی بیشترین تأثیر و عوامل فرهنگی کمترین تأثیر را دارند. اصالت / ارزش‌افزوده علمی: نتایج پژوهش حاضر می‌تواند منجر به توسعه علمی نظریه اقتضایی و اقتصاد سیاسی در حوزه حسابداری مدیریت گردیده و دریچه‌ای جدید در حوزه پژوهشی بر روی پژوهشگران باز نماید، همچنین در حوزه کاربردی پژوهش حاضر با ارائه مدلی شفاف و متناسب با شرایط محیطی حاکم بر جامعه ایران، می‌تواند تصویری روشن از وضعیت فعلی حسابداری مدیریت در ایران را ارائه نماید.

چکیده انگلیسی:

Purpose: The purpose of the research is to develop a model to explain the impact of the main factors of development on the efficiency and effectiveness of management accounting techniques based on contingency theory and political economy. Methodology: In this research, to collect economic, social, political and cultural data from the data of international reports and to collect data related to the quality of the internal information environment from the financial statements of all companies in the automotive industry, parts manufacturing, electronic equipment and heavy vehicles in Tehran Stock Exchange is used. The mentioned model was developed through structural equation modeling with PLS software.Findings: The developed model and the results of the research hypothesis test showed that contingent factors including economic, social, political and cultural factors have a significant positive impact on improving the quality of the internal information environment due to the efficiency and effectiveness of management accounting techniques and tools. In between, economic and social factors have the most impact and cultural factors have the least impact.

منابع و مأخذ:

Abbaszadeh, M., & Bazazzadeh, H. (2009). Management accounting in less developed countries. Hesabras magazine, 44-45. [In Persian]

Adhikari, A., & Tondkar, R.H. (1992). Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges. Journal of International Financial Management & Accounting, 4(2), 75–105.

Aflatooni, A., & Nemati, M. (2018). The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit. Accounting and Auditing Review, 25(1), 1-20. [In Persian]

Aghdam Mazraeh, Y., Nikoomaram, H., & Banimahd, B. (2017). Democracy and Accounting development. Management Accounting, 10(32), 71-80. [In Persian]

Aghdam Mazraeh, Y., Nikoomaram, H., Rahnamay Roodposhti, F., & Banimahd, B. (2019). Civil liberties and accounting development. Financial Accounting and Auditing Research, 11(43), 27-48. [In Persian]

Ahmed Haji, A. (2016). Trend of hidden values and use of intellectual capital information. Accounting Research Journal, 29(1), 81–105.

Alavi Tabari, S. H., & Asabakhsh, R. (2010). The Role of Audit Committee and Analysis of its Non-Establishment and Non-Application of this Committee in Iran. Journal of Accounting Advances, 2(1), 155-177. [In Persian]

Amirazad, M.H., Baradaran Hassanzadeh, R., Mohammadi, A., & Taghizadeh, H. (2018). Modeling the Factors Affecting Financial Reporting Quality using Grounded Theory in Iran. Financial accounting researches, 10(4), 21-42. [In Persian]

Bahramfar, N., Khajavi, S., & Nazemi, A. (2008). Identifying the Obstacles of Management Accounting Development in Productive Companies Accepted in Tehran Stock Exchange. Journal of Development and Capital, 1(1), 93-116. [In Persian]

Barzegar, G., & Ebrahimi, J. (2021). Examining the Effect of External Monitoring on the Relationship between Social Capital and Probability of Fraud. Applied Research in Financial Reporting, 9(2), 77-114. [In Persian]

Belkaoui, A. (1983). Economic political and civil indicators and reporting and disclosure adequacy: Empirical investigation. Journal of Accounting and Public Policy, (fall), 207-219.

Brazel, J. F., & Dang, L. (2008). The Effect of ERP System Implementations on the Management of Earnings and Earnings Release Dates. Journal of Information Systems, 22(2), 1–21.

Callen, J. L., & Fang, X. (2015). Religion and Stock Price Crash Risk. Journal of Financial and Quantitative Analysis, 50(1-2), 169–195.

Cescon, F., Costantini, A., & Grassetti, L. (2019). Strategic choices and strategic management accounting in large manufacturing firms. Journal of Management and Governance, 23(3), 605-636.

Cooke, T. E., & Wallace, R. S. O. (1990). Financial disclosure regulation and its environment: A review and further analysis. Journal of Accounting and Public Policy, 9(2), 79–110.

Davari, A., & Rezazadeh, A. (2017). Structural equation modeling with PLS software. 4th edition Jahad Daneshgahi Publishing Organization. [In Persian]

Dorantes, C., Li, C., Peters, G. F., & Richardson, V. J. (2013). The Effect of Enterprise Systems Implementation on the Firm Information Environment. Contemporary Accounting Research, 30(4), 1427–1461.

Doupnik, T.S., & Salter, S.B. (1995). External environment and accounting practices: A preliminary test of a general model of international accounting development. The International Journal of Accounting Education and Research, 30(2), 189-207.

Eatemadi, H., & Tavakoli Mohammadi, M. (2015). The Effects of Environmental Factors on Accounting Development. Commercial Strategies, 3(2), 21-34. [In Persian]

Fakhari, H., & Rezaei Pitenoei, Y. (2018). The impact of the audit committee on the information environment of the company. Management accounting scientific research quarterly, 11(36), 63-79. [In Persian]

Frank, W. G. (2019). An Empirical Analysis of International Accounting Principles. Journal of Accounting Research, 17(2), 593.

Gallemore, J., & Labro, E. (2015). The importance of the internal information environment for tax avoidance. Journal of Accounting and Economics, 60(1), 149–167.

Ghaderi, K., Ghaderi, S., & Ghaderzadeh, K. (2019). Managerial Ability and Internal Control Quality. Empirical Research in Accounting, 9(1), 71-92. [In Persian]

Givoly, D., Hayn, C. K., & Katz, S. P. (2010). Does Public Ownership of Equity Improve Earnings Quality? The Accounting Review, 85(1), 195–225.

Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005). The Economic Implications of Corporate Financial Reporting. SSRN Electronic Journal, 40(1-3).

Habib, A., & Azim, I. (2008). Corporate governance and the value‐relevance of accounting information. Accounting Research Journal, 21(2), 167–194.

Haldma, T., & Lääts, K. (2002). Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research, 13(4), 379–400.

Hodge, F. D., Kennedy, J. J., & Maines, L. A. (2004). Does Search‐Facilitating Technology Improve the Transparency of Financial Reporting? The Accounting Review, 79(3), 687–703.

Horngren, C. T., Foster, G., Datar, S. M., Rajan, M., Ittner, C., & Baldwin, A. A. (2010). Cost Accounting: a Managerial Emphasis. Issues in Accounting Education, 25(4), 789–790.

Isa, C. R. (2009). Management Accounting Change Among Local and Foreign Manufacturing Firms in Malaysia. World Journal of Management, 1(1), 1-12.

Jabarzadeh Kongarloui, S., Roshani, H., & Khodayari, S. (2015). The relationship between cultural elements and information asymmetry in financial reporting. Financial Accounting and Audit Research, 7(27), 125-142. [In Persian]

Jennings, J. N., Stoumbos, R. C., & Tanlu, L. D. (2012). The Effect of Organizational Complexity on Earnings Forecasting Behavior. SSRN Electronic Journal.

Jha, A., & Cox, J. (2015). Corporate social responsibility and social capital. Journal of Banking & Finance, 60, 252-270.

Jiang, H., Hu, Y., Zhang, H., & Zhou, D. (2018). Benefits of Downward Earnings Management and Political Connection: Evidence from Government Subsidy and Market Pricing. The International Journal of Accounting, 53(4), 255–273.

Karami, G., Dadashi, I., Firouznia, A., & Kalhornia, H. (2018). Investigating the effect of the quality of internal controls on tax minimization in companies admitted to the Tehran Stock Exchange during the years 1388-1394. Auditing Knowledge, 18(72), 23-55. [In Persian]

Kashanipour, M., Hamidizadeh, A., Kazempour, M., & Kabirpour, M. (2018). Investigating the influence of economic and human factors in the use of management accounting tools. scientific research quarterly of management accounting, 11(36), 81-92. [In Persian]

Koshafer, A. (2013). Fifty two tools of management accounting. Accounting knowledge and research, 34, 5-34. [In Persian]

Li, W. L., Xie, G. L., & Hao, J. Y. (2014). The empirical study on the influence of managerial overconfidence on overinvest behavior. Journal of Shanxi Finance and Economics University, 10, 76-86.

Maleki, M., Safavi Hir, S. E., & Naziri, P. (2020). The role of internal quality control in increasing investment efficiency. Journal of Accounting and Management Vision, 3(33), 62-72. [In Persian]

Maqbool-ur-Rehman, S. (2011). Which management accounting techniques influence profitability in the manufacturing sector of Pakistan. Book Review, 53.

Mehrani, K. (1996). The impact of culture on accounting. Accounting and auditing reviews, 4(2), 87-114. [In Persian]

Mehrani, K., & Parvaei, A. (2014). Disclosure quality in family firms listed in the Tehran stock exchange. Accounting and auditing reviews, 21(4), 527-540. [In Persian]

Modares, A., & Hesarzadeh, R. (2008). Quality of financial reporting and investment efficiency. Stock Exchange Quarterly, 1(2), 85-116. [In Persian]

Moghadaspour, H., & Ebrahimi Kordelor, A. (2014). The Presentation of Model of Management Accounting Development in Iran. Journal of Management Accounting and Auditing Knowledge, 3(10), 73-106. [In Persian]

Nair, R.D., & Frank, W.G. (1980). The impact of disclosure and measurement practices on international accounting classifications. The Accounting Review, 55, 426-449.

Namazi, M. (1999). The future of management accounting. Accounting and auditing reviews, 8(2), 3-34. [In Persian]

Nasle Mosavi, S. H., Enayatpour Shiadeh, E., & Azinfar, A. (2022). Effect of Audit Quality on the Relationship Between Audit committee characteristics and financial reporting quality. Advances in Finance and Investment, 2(5), 23-44. [In Persian]

Nikumram, H., & Badavar Nahandi, Y. (2009). Explaining and Developing a Model for Determination and Evaluation of Factors that Affect Financial Reporting Quality Choice in Iran. Beyond Management, 13(8), 141-187. [In Persian]

Nikumram, H., & Bani-Mahd, B. (2009). Accounting Theory Introduction to Descriptive Theories. Science and Research Unit. [In Persian]

Rahnamay Roodposhti, F. (2013). behavioral management accounting innovation value creation and application approach. Islamic Azad University Publications - Science and Research Unit first edition. [In Persian]

Rahnamay Roodposhti, F., & Ahmadi Luyyeh, A. (2016). Management accounting from the perspective of political economy. In The Fourth Conference of the Iranian Association of Management Accounting. [In Persian]

Rahnamay Roodposhti, F., Banimahd, B., & Mirsaeedi, S. J. (2014). Modernity and Management Accounting. Scientific Research Quarterly of Management Accounting and Auditing Knowledge, 3(12), 1-12. [In Persian]

Rahnamay Roodposhti, F., Khodayar Yeganeh, S., & Ansarian, R. (2016). Interaction of fear in the components of the survival triangle with cost engineering in moving towards continuous improvement. In The Fourth Conference of the Iranian Association of Management Accounting. [In Persian]

Salter, S.B. (1998). Corporate financial disclosure in emerging markets: does economic development matter? The International Journal of Accounting, 33(2), 211-234.

Sayadi Somar, A., Nasri, K., & Sabzalipoor, F. (2018). Evolution management accounting tools; the solution to reduce the ominous shadow opportunistic restatements. Management Accounting, 11(38), 59-78. [In Persian]

Sepasi, S., & Hassani, H. (2017). Relationship Managers’ Religiosity with Earnings Management Behavior. Value and Behavioral Accounting Quarterly, 1(2), 17-40. [In Persian]

Sepahvand, F., & Vaghfi, S. H. (2021). Analyzing the relationship between the quality of internal control and the amount of unusual cash with emphasis on the role of risk management. Advances in Finance and Investment, 2(3), 51-74. [In Persian]

Shabahang, R. (2011). Accounting Theory. Audit Organization Publications. [In Persian]

Shokrkhah, J. (2016). Behavioral management accounting. Termeh Publications first edition. [In Persian]

Sulaiman, S., Ramli, A., & Mitchell, F. (2008). What Factors drive Change in Management Accounting in Malaysian Organizations? Malaysian Accounting Review, 7(1), 61-76.

Sun, J., Lan, G., & Liu, G. (2014). Independent audit committee characteristics and real earnings management. Managerial Auditing Journal, 29(2), 153–172.

Tuan Mat, T. Z., Smith, M., & Djajadikerta, H. (2010). Management Accounting and Organisational Change: An Exploratory Study in Malaysian Manufacturing Firms. Journal of Applied Management Accounting Research, 8(2), 51-80.

Uyar, A. (2010). Cost and management accounting practices: a survey of manufacturing companies. Eurasian Journal of Business and Economics, 3(6), 113-125.

Williams, S. M. (1999). Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: An international empirical test of political economy theory. The International Journal of Accounting, 34(2), 209-238.

Yaghoubian, S., Jamshidi Navid, B., Ghanbari, M., & Nademi, A. (2022). Identify the dimensions of corporate performance appraisal model influenced by management accounting tools with emphasis on contingency theory. Journal of Management Accounting and Auditing Knowledge, 11(41), 111-128. [In Persian]

Zeynali, M., Vahdati, F., Safari Aghbolagh, M., & Feizi, H. (2022). Investigating the Impact of IFRS Acceptance on Risk Management and Disclosure Quality. Journal of Accounting and Management Vision, 5(62), 24-50. [In Persian]