Providing a model of management accountants networking and strategic management accounting considering the role of information system quality
Providing a model of management accountants networking and strategic management accounting considering the role of information system quality
Subject Areas : Management Accounting
morteza rezaei 1 , حسین شفیعی 2 *
1 - PhD student in Accounting, Sirjan Branch, Islamic Azad University, Sirjan, Iran.
2 - Assistant professor in Accounting, Sirjan Branch, Islamic Azad University, Sirjan, Iran(Corresponding Author)
Keywords: Strategic management accounting, Management accountant networking, Information system quality,
Abstract :
This study aims to contribute to the scant contingency theory literature on the determinants of strategic management accounting practices and the role management accountants play in healthcare organizations. This is a descriptive and correlational research in terms of nature and method. The statistical population of study is the management accounting and financial managers in healthcare organizations. 213 questionnaires were collected. For statistical analysis, structural equation modeling technique have been used. The findings of this research showed that there is a positive relation between information systems quality and the implementation of strategic management accounting practices. Also, this study documents a positive relationship between management accountant networking and the implementation of strategic management accounting practices. However, this relationship is negatively moderated by information systems quality. This study aims to contribute to the scant contingency theory literature on the determinants of strategic management accounting practices and the role management accountants play in healthcare organizations. This is a descriptive and correlational research in terms of nature and method. The statistical population of study is the management accounting and financial managers in healthcare organizations. 213 questionnaires were collected. For statistical analysis, structural equation modeling technique have been used. The findings of this research showed that there is a positive relation between information systems quality and the implementation of strategic management accounting practices. Also, this study documents a positive relationship between management accountant networking and the implementation of strategic management accounting practices. However, this relationship is negatively moderated by information systems quality.
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