The Impact of Key Economic Actors and Management Accounting on the Financial Performance of Manufacturing Companies

Subject Areas : Management Accounting

Mohammad Namazi ¹ , behnam karamshahi ²

1 - Professor of Accounting Department, Shiraz University, Shiraz, Iran.
2 - PH.D Candidate of Accounting, Shiraz University, Shiraz, Iran

Received: 2021-05-20 Accepted : 2021-05-20 Published : 2021-02-19

Keywords: key economic actors, management accounting techniqu, financial performance and stru,

Abstract :

The purpose of this study is to determine the mediating role of management accounting techniques on the relationship between key economic actors and the financial performance of manufacturing companies. The required information for the research was collected by a questionnaire from middle and high level managers of 194 manufacturing companies listed on the Tehran Stock Exchange in 1398 and Smart PLS software was used to analyze the data. Cronbach's alpha was used to evaluate the reliability, which due to the larger Cronbach's alpha value of 0.7, the results have a good reliability. The Sobel test was also used to examine the mediating role of management accounting techniques in the relationship between economic actors and financial performance. The results showed that key economic actors have a positive and significant effect on the financial performance of manufacturing companies, and approximately 47% of the total effect of economic actors on financial performance is indirectly explained by the mediating variable of management accounting techniques.

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