Identification and analysis of the importance matrix - the performance of management accounting indicators in small and medium-sized companies active in the automotive industry
Identification and analysis of the importance matrix - the performance of management accounting indicators in small and medium-sized companies active in the automotive industry
Subject Areas : Management Accounting
zohreh Ahmadi 1 , Reza Fallah 2 , hamidreza gholamnia roshan 3 , kaveh azinfar 4
1 - PhD Student in Accounting, Babol Branch, Islamic Azad University, Babol, Iran
2 - Assistant Professor, Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran. (corresponding author)
3 - Assistant Professor, Department of Accounting, Babol Branch, Islamic Azad University, Babol, Iran
4 - Assistant Professor, Department of Accounting, Babol Branch, Islamic Azad University, Babol, Iran.
Keywords: management accounting, sustainable production, small and medium enterprises,
Abstract :
The purpose of this research is to identify and analyze the importance matrix - the performance of management accounting indicators in small and medium-sized companies active in the automotive industry. The current research community was formed by experts related to the topic of research in small and medium-sized companies active in the automotive industry based in Tehran, as well as academic experts. In the qualitative part of this research, the opinions of 15 experts were used using the targeted snowball method. Also, in the statistical part of the research and based on the available simple sampling method and Cochran's formula, the opinions of 384 experts related to the research topic were used. The process of data analysis was carried out in two stages, which includes identifying the dimensions and components using the interview tool and the theme analysis method, as well as determining the importance-performance of each of the main components using the questionnaire tool and the importance-performance analysis map method. IPMA) was The results of the research showed that the research model has three main dimensions of social activity management accounting in small and medium companies, environmental accounts of physical resources input to the production unit, and sustainable production strategies. In addition, the results of the research in the importance-performance analysis section showed that environmental management accounting in small and medium-sized companies is the most important in the research model, but since it has achieved less than average performance, in order to encourage and promote accounting Management to support sustainable production strategies in small and medium enterprises should be prioritized.
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