The impact of competitive environment and organizational measures on management accounting practices and organizational performance

Subject Areas : Management Accounting

Asgar Pakmaram ¹ , Neda Rezaei ²

1 - استادیار گروه حسابداری، دانشگاه آزاد اسلامی واحد بناب، ایران
2 - دانشجوی دکتری حسابداری دانشگاه آزاد اسلامی واحد بناب، ایران.

Received: 2016-08-01 Accepted : 2016-11-05 Published : 2017-09-23

Keywords: The competitive environment, structure and distinct strateg, management accounting practice, Organizational Performance,

Abstract :

Today's business environment is rapidly changing and competitive. These changes are largely in the business environment in which the organization operates there. The prior studies show that both internal and external factors lead to a change in management accounting practices in the organization. The aim of this study was to evaluate the effect of the competitive environment and organizational factors on management accounting practices and organizational performance. Internal factors and external factors studied the structure and strategy of the competitive environment and advanced manufacturing technology. Manufacturing companies in Tehran Stock Exchange are research society.The results showing changes in the competitive environment with changes in structure and strategy is a positive and significant relationship and Change in strategy also led to a change in the management accounting system.Structural model showed a significant relationship between organizational strategy and management accounting practices and structures that will lead to increased organizational performance

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