Explaining the Role of Digital Business Models and Dynamic Environment in the use of Management Accounting System with Emphasis on the Mediating Role of CEO's Risk Taking

Subject Areas : Management Accounting

Hassan Pourtaghi ¹ , nemat rostami ² , Mahmoud Samadi Largani ³ , mohammadreza pourali ⁴

1 - Phd Student Of Accounting, Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
2 - Assistant professor of Accounting, Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran. (Corresponding Author).
3 - Assistant professor of Accounting, Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
4 - Associate Professor Of Accounting, Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran

Received: 2023-02-08 Accepted : 2023-06-03 Published : 2023-07-23

Keywords: management accounting, CEO Risk Taking, Dynamic Environment, Digital Business Models,

Abstract :

This research carried out with the aim of explaining the role of digital business models and dynamic environment in the use of management accounting system, emphasizing the mediating role of CEO's risk taking. The statistical population of the research was the managing directors, financial managers and accountants of the companies admitted to the Tehran Stock Exchange, based on the Morgan table, 387 people selected as a sample and the research questionnaire was distributed and collected among them. The information collected by questionnaires analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. The dynamic environment has a positive and significant relationship with the use of the management accounting system and the CEO's risk taking. The digital business model has a positive and significant relationship with the use of the management accounting system and the CEOs risk-taking. CEO's risk-taking has a mediating and positive role in the relationship between the dynamic environment and the use of management accounting system. CEO's risk-taking has a mediating and positive role in the relationship between digital business model and the use of management accounting system.

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