ارائه الگوی شبکه¬سازی حسابداران مدیریت و حسابداری مدیریت راهبردی با در نظر گرفتن نقش کیفیت سیستم اطلاعاتی
ارائه الگوی شبکهسازی حسابداران مدیریت و حسابداری مدیریت راهبردی با در نظر گرفتن نقش کیفیت سیستم اطلاعاتی
محورهای موضوعی : حسابداری مدیریت
مرتضی رضایی 1 , حسین شفیعی 2 *
1 - دانشجوی دکتری حسابداری، واحد سیرجان، دانشگاه آزاد اسلامی، سیرجان، ایران
2 - استادیار حسابداری، واحد سیرجان، دانشگاه آزاد اسلامی، سیرجان، ایران. (نویسنده مسئول)
کلید واژه: حسابداری مدیریت راهبردی, شبکه¬سازی حسابداران مدیریت, کیفیت سیستم اطلاعاتی.,
چکیده مقاله :
هدف این مطالعه کمک به ادبیات تئوری اقتضایی اندک در مورد عوامل تعیین کننده تکنیک های حسابداری مدیریت راهبردی و نقش حسابداران مدیریت در بخش بهداشت و درمان عمومی کشور با در نظر گرفتن کیفیت سیستم اطلاعاتی است. این پژوهش از نظر ماهیت و روش، توصیفی و از نوع همبستگی به حساب می آید. جامعه آماری پژوهش، حسابداران مدیریت و مدیران مالی در سازمان های بهداشت و درمان عمومی کشور میباشد. تعداد 213 پرسشنامه جمع آوری شد. جهت انجام تحلیل های آماری از روش الگوسازی معادلات ساختاری استفاده شده است. یافته های این پژوهش نشان داد که بین کیفیت سیستم اطلاعاتی و اجرای تکنیک های حسابداری مدیریت راهبردی رابطه مثبت و معناداری وجود دارد. همچنین، این مطالعه یک رابطه مثبت بین شبکه سازی حسابداران مدیریت و اجرای تکنیک های حسابداری مدیریت راهبردی را مستند می کند؛ با این حال، این رابطه به طور منفی توسط کیفیت سیستم اطلاعاتی تعدیل می شود.
This study aims to contribute to the scant contingency theory literature on the determinants of strategic management accounting practices and the role management accountants play in healthcare organizations. This is a descriptive and correlational research in terms of nature and method. The statistical population of study is the management accounting and financial managers in healthcare organizations. 213 questionnaires were collected. For statistical analysis, structural equation modeling technique have been used. The findings of this research showed that there is a positive relation between information systems quality and the implementation of strategic management accounting practices. Also, this study documents a positive relationship between management accountant networking and the implementation of strategic management accounting practices. However, this relationship is negatively moderated by information systems quality. This study aims to contribute to the scant contingency theory literature on the determinants of strategic management accounting practices and the role management accountants play in healthcare organizations. This is a descriptive and correlational research in terms of nature and method. The statistical population of study is the management accounting and financial managers in healthcare organizations. 213 questionnaires were collected. For statistical analysis, structural equation modeling technique have been used. The findings of this research showed that there is a positive relation between information systems quality and the implementation of strategic management accounting practices. Also, this study documents a positive relationship between management accountant networking and the implementation of strategic management accounting practices. However, this relationship is negatively moderated by information systems quality.
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