بررسی نقش میانجیگری حسابداری مدیریت بر رابطه بین طراحی سیستم هزینه و عملکرد شرکت با استفاده معادلات ساختاری مبتنی بر کوواریانس

محورهای موضوعی : حسابداری مدیریت

هادی سعیدی ¹ (استادیار گروه حسابداری، واحد شیروان، دانشگاه آزاد اسلامی، شیروان، ایران.)
نازگل تاتاری ² (دانش آموخته کارشناسی ارشد حسابداری، واحد شیروان، دانشگاه آزاد اسلامی، شیروان، ایران)
شعبان محمدی ³ (کارشناس ارشد حسابداری، موسسه آموزش عالی حکیم نظامی قوچان،قوچان، ایران)

تاریخ دریافت : 1397/03/23 تاریخ پذیرش : 1397/06/25 تاریخ انتشار : 1398/04/01

کلید واژه: حسابداری مدیریت, طراحی سیستم هزینه, عملکرد شرکت,

چکیده مقاله :

پژوهش حاضر با هدف بررسی تاثیر میانجی روش‌های حسابداری مدیریت بر رابطه بین طراحی سیستم هزینه و عملکرد شرکت انجام‌شده است. از بین شرکتهای پذیرفته شده در بورس اوراق بهادار تهران طی سال های 1392 تا 1395 به صورت تصادفی برای225 شرکت غیر مالی پرسش نامه ارسال شد، 203 شرکت از آنها در نظرسنجی شرکت کردند (میزان پاسخ 90 درصد). پس از پردازش های اولیه، 161 داده بعنوان نمونه برای تجزیه و تحلیل باقی ماند.در این پژوهش از مدل معادلات ساختاری مبتنی بر کوواریانس برای بررسی روابط بین متغیر ها استفاده شد.خطی بودن بین متغیرها نیز با استفاده از تجزیه و تحلیل رگرسیون او ال اس انجام شد. جهت بررسی پایایی از آزمون آلفای کرونباخ استفاده شد که به علت بزرگتر بودن میزان آلفای کرونباخ از 0.7 دارای پایایی مطلوب می باشند. از تحلیل عاملی تأییدی جهت مناسب بودن برازش سازه های پرسشنامه استفاده شد. نتایج نشان داد بین سیستم طراحی هزینه و استفاده از روش حسابداری مدیریت رابطه مثبت معناداری وجود دارد. بین روش های حسابداری مدیریت و عملکرد شرکت رابطه مثبت معناداری وجود دارد. روش های حسابداری مدیریت نقش میانجی بر رابطه بین طراحی سیستم هزینه و عملکرد دارد.

چکیده انگلیسی:

The purpose of this study was to investigate the intermediary effect of management accounting methods on the relationship between cost system design and Firm performance. Among the companies admitted to the Tehran Stock Exchange from 2013 to 2016, a random sample of 225 non-financial companies was sent to the questionnaire, 203 of which participated in the survey (90% response rate). After the initial processing, 161 data were used as an example for analysis. In this study, a covariance-based structural equation model was used to examine the relationships between variables. Linearity between variables was also analyzed using its regression analysis OLS done. Cronbach's alpha test was used to test reliability, which is due to the higher Cronbach's alpha of 0.7. Confirmatory factor analysis was used to fit the fittest questionnaire. Results show that there is a meaningful positive relationship between cost design design and management accounting method. There is a significant positive relationship between management accounting and corporate governance practices. Management accounting methods have a mediating role on the relationship between cost system design and Firm performance.

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