Identifying and prioritizing factors affecting management accounting in knowledge-based companies
Identify and Prioritize the Factors Affecting Management Accounting in Knowledge-based Organization
Subject Areas : Management Accounting
Fereshteh Mahmoodi
1
(
PhD student in accounting, Khorramshahr International Branch, Islamic Azad University, Khorramshahr, Iran
)
Abdolkarim Moghadam
2
(
استادیار،گروه حسابداری،واحد گرمسار،دانشگاه پیام نور،گرمسار، ایران (نویسنده مسئول)
)
Hooshang Amiri
3
(
Assistant Professor, Accounting Department, Abadan Branch, Islamic Azad University, Abadan, Iran
)
Keywords: factors, management accounting, knowledge-based companies, prioritization,
Abstract :
Management accounting, as one of the main mechanisms in various organizations and companies, is aimed at achieving financial and economic goals. In the meantime, knowledge-based companies, due to their innovative and new nature, have a special sensitivity from a managerial point of view in the field of accounting; Therefore, it is necessary to identify the factors that can lead to functional development in the financial field from different aspects. In this regard; In this article, it has been tried to identify the factors affecting management accounting in knowledge-based companies based on the opinions of experts and library studies, and using the multivariate regression analysis method, they were prioritized from the point of view of the level of effectiveness for appropriate policy making. The results of the research showed that in the dimension of participatory management, 1-networking between stakeholders and shareholders, 2-management of stakeholders and 3-creating communication channels are important, in the dimension of leadership, respectively 1-emotional and cognitive influence among For shareholders, 2-team building and 3-optimal organization are prioritized, in the dimension of systematic thinking, the factors include 1-development of systematic financial processes, 2-discipline of the financial sector, in the dimension of information transparency, the factors include 1-proportionalization The level of information access is 2-transparency of process, 3-reliability of financial reports, 4-timeliness of information and 5-integration of information. It is a financial function, and in the dimension of organizational arrangements, the factors include 1-improving efficiency and effectiveness and 2-agility.