The role of management accountants on the implementation practices of strategic management accounting: The role of organizational culture and information systems

Subject Areas : Journal of Capital Market Analysis

Khadijeh Khodabakhshi Parijan ¹ (Islamic Azad University of Tehran Branch)
samir zarei ² (Islamic Azad University, West Tehran Branch, Tehran, Iran)
Shahram nouri ³ (Islamic Azad University, West Tehran Branch, Tehran, Iran)

Received: 2022-02-27 Accepted : 2022-04-07 Published : 2022-05-22

Keywords: Information systems, Management Accountants, Strategic Management Accounting, The Role of Organizational Culture,

Abstract :

The purpose of this study is to investigate the factors of strategic management accounting practices and the role of management accountants in Mazandaran Textile Company. This research is applied in terms of purpose and survey (field) in terms of data collection method. After reviewing the research topic and related perspectives, a questionnaire was used to collect the data of this research. The research population was all managers and employees of Mazandaran Textile Company branches. Management accounting, information systems and organizational culture are three variables that play an important role in management accounting. The findings of this study demonstrate the positive relationship between quality information systems and the implementation of strategic management accounting practices that enable management accountants to implement strategic management accounting practices. However, quality information systems moderate the relationship between management accounting systems and strategic management accounting practices. The relationship between innovative culture and strategic management accounting practices was also discussed in this study, which showed that there is a significant relationship between them that innovative culture has an impact on strategic management accounting.