بررسی نقش اطلاعات حسابداری مدیریت در سیستم کنترل مدیریت در شرکت‌های بزرگ تولیدی در ایران
محورهای موضوعی : حسابداری مدیریت
الناز تجویدی
1
(استادیاردانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.)
سحر محمدی
2
(کارشناسی ارشد حسابداری مدیریت، دانشگاه شهید بهشتی، تهران، ایران.)
کلید واژه: سیستم کنترل مدیریت, اطلاعات حسابداری مدیریت, متغیرهای اقتضایی, اهمیت, دردسترس,
چکیده مقاله :
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.
In this study, the contingency theory was used to investigate the role of management accounting information in the effectiveness of management control system in large manufacturing companies in order to better utilize effective management control systems in a developing country. The related literature on the mediating effect of the usefulness of management accounting information on the effect of five contingent variables on the management control system. The findings of this research are based on the distribution of questionnaires among the activists working in accounting in large manufacturing companies from different industrial sectors in Iran. The role of management accounting information in the effectiveness of management control systems in these companies is identified in terms of four domains: timeliness, aggregation and integration and has been analyzed using partial least squares method. There is a gap between the importance and availability of management accounting information as well as management accounting information playing a mediating role in the relationship between competition strategy, production complexity and environmental uncertainty with the effectiveness of the management control system, but regarding formalization and centralization of this No items.
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