The Role of Management Accounting Information in Management Control System in Large Manufacturing Companies in Iran

Subject Areas : Management Accounting

Elnaz Tajvidi ¹ (Assistant Professor of Management and Accounting, Shahid Beheshti University, Tehran, Iran.)
Sahar Mohammadi ² (کارشناسی ارشد حسابداری مدیریت، دانشگاه شهید بهشتی، تهران، ایران.)

Received: 2019-11-01 Accepted : 2020-01-13 Published : 2020-09-22

Keywords: Management Control System, management accounting informat, Contingent Variables, Significance, availability,

Abstract :

In this study, the contingency theory was used to investigate the role of management accounting information in the effectiveness of management control system in large manufacturing companies in order to better utilize effective management control systems in a developing country. The related literature on the mediating effect of the usefulness of management accounting information on the effect of five contingent variables on the management control system. The findings of this research are based on the distribution of questionnaires among the activists working in accounting in large manufacturing companies from different industrial sectors in Iran. The role of management accounting information in the effectiveness of management control systems in these companies is identified in terms of four domains: timeliness, aggregation and integration and has been analyzed using partial least squares method. There is a gap between the importance and availability of management accounting information as well as management accounting information playing a mediating role in the relationship between competition strategy, production complexity and environmental uncertainty with the effectiveness of the management control system, but regarding formalization and centralization of this No items.

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