Analysis of Senior Managers' Decision-Making with an Emphasis on the Role of Management Accounting Information Systems and Corporate Governance
Subject Areas :
Mohammad Geravand
1
,
Farzaneh Haiderpour
2
1 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
2 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran (corresponding author)
Keywords: Quality of Management Accounting Information Systems, Corporate Governance, Strategic Decision Making, Phenomenology,
Abstract :
Due to globalization and increasing competition, managers need information to make decisions. Management accounting information systems provide analytical tools for managers to improve decision making.On the other hand, the quality of management accounting information systems play an important role as information providers in managers' decision-making and improving the performance of organizations.Corporate governance influences strategic decisions.The purpose of the research is the analysis of senior managers' decision-making with an emphasis of the role of the quality of management accounting information systems and the characteristics of corporate governance. In order to achieve the goal of the research,phenomenological method and in-depth interview were used.Using the snowball sampling method, 15 interviews were conducted with university professors,managers and board members of manufacturing companies during 1402 and were analyzed with MAXQDA 20 software.After data analysis and open and axial coding, 25 codes were obtained,which were classified into 3 categories and 15 components.Finally, the conceptual model was presented. The results showed that the quality of management accounting information systems and corporate governance affects the strategic decision-making of managers.Also, senior management support for management accounting systems, use of innovative technologies, internal control and professional ethics are among the things that influence the quality of management accounting information systems.
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