Investigating the role of management accounting mediation on the relationship between cost system design and company performance
Subject Areas : Management AccountingZohreh Hajiha 1 , H. Reza Sarkhani Ganji 2
1 - Associate Professor Department of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Ph.D Student, Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran,
Keywords: management accounting, Cost System Design, company performance,
Abstract :
The goal of this article is to study management accounting methods' mediation effect on relations among cost system design and company performance. Among listed companies in Tehran stock exchange, a questionnaire has sent randomly to 225 financial and operational managers and auditors of companies during 2013 to 2016 which among them, 203 questionaires were compeleted and participated in this survey. 161 data were analyzed as Sample after initial processing. In this study, structural equations model is applied to study the relationship among variables which is based on covariance. Linearity among variables is performed by applying OLS regression analysis. To study reliability, Cronbach’s alpha test is used which has desirable reliability because it is more than 0.7.To study appropriateness of reliability in questionnaire components, confirmatory factor analysis is used. The results of stugy present that there is positive meaningful relationship among cost system design and using accounting management methods. Moreover, there is positive meaningful relationship among management accounting methods and company performance. Management accounting methods have mediator role in relations among performance and cost system design.
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