Evaluation of the impact of organizational capacities in the strategic management accounting usage with the mediation of Organizational inertia

Subject Areas : Management Accounting

Ehsan Shahriari ¹ (Accounting Instructor, Islamic Azad University Mahshahr branch, Khuzestan, Iran. (Corresponding Author))
Layli Qasemzadeh ² (Ph.D. student in accounting, Islamic Azad University Borujard branch, Lorestan, Iran)
mahdi hosseinzade kermani ³ (MA Educated in accounting, Islamic Azad University Bardskan branch, Razavi Khorasan, Iran)

Received: 2023-02-17 Accepted : 2023-06-03 Published : 2023-11-22

Keywords: Strategic Management Accountin, Organizational capacities, organizational inertia,

Abstract :

This research conducted with the aim of evaluating the effect of organizational capacities in the strategic management accounting usage with regard to the mediating role of organizational inertia. The statistical population includes all senior managers (CEO and financial) of companies listed in the Tehran Stock Exchange in 2022 and 260 questionnaires were distributed by cluster sampling method. Research hypotheses tested using structural equation modeling. The research results showed that transformational leadership, organizational learning, technological innovation and market orientation have a positive effect on the strategic management accounting usage. In addition, the mediating role of organizational inertia in the impact of organizational capacities on the strategic management accounting usage confirmed. In fact, the results state that organizational capacity to create value along with changes in internal communication processes and external competitive environment has a positive effect on the strategic management accounting techniques usage. However, the organizational inertia is mutually resistant to change in the usual management accounting procedures

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