بررسی نقش اطلاعات حسابداری مدیریت در سیستم کنترل مدیریت در شرکت‌های بزرگ تولیدی در ایران
الموضوعات : حسابداری مدیریت
1 - استادیاردانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.
2 - کارشناسی ارشد حسابداری مدیریت، دانشگاه شهید بهشتی، تهران، ایران.
الکلمات المفتاحية: سیستم کنترل مدیریت, اطلاعات حسابداری مدیریت, متغیرهای اقتضایی, اهمیت, دردسترس,
ملخص المقالة :
در این مطالعه برای ارائه بهتر استفاده از سیستم های کنترل مدیریت موثر در یک کشور در حال توسعه، از تئوری اقتضایی برای بررسی نقش اطلاعات حسابداری مدیریت در اثربخشی سیستم کنترل مدیریت در شرکت های تولیدی بزرگ استفاده شده است. ادبیات مربوطه در مورد عامل واسطه ای اثر مفید بودن اطلاعات حسابداری مدیریت بر اثر گذاری پنج متغیر اقتضایی بر سیستم کنترل مدیریت می باشد. یافته های این تحقیق مبتنی بر توزیع پرسشنامه در بین فعالان شاغل در حوزه حسابداری در شرکت های بزرگ تولیدی از بخش های صنعتی مختلف در ایران می باشد. نقش اطلاعات حسابداری مدیریت در اثربخشی سیستم کنترل مدیریت در این شرکت ها از نظر چهار بعد حوزه، به موقع بودن، تجمع و ادغام مشخص می شود و با استفاده از روش حداقل مربعات جزیی مورد تجزیه و تحلیل قرار گرفته است نتایج این تحقیق نشان می دهد، بین اهمیت و دردسترس بودن اطلاعات حسابداری مدیریت شکاف وجود دارد و هم چنین اطلاعات حسابداری مدیریت نقش واسطه ای در رابطه بین استراتژی رقابت، پیچیدگی تولید و عدم اطمینان محیطی با اثربخشی سیستم کنترل مدیریت ایفا می کند ولی در مورد رسمی سازی و تمرکز گرایی این مورد وجود ندارد.
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