Strategy, Strategic Management Accounting and Performance in the Companies Listed in Tehran Stock Exchange

Subject Areas : Management Accounting

محمود موسوی شیری ¹ , ماهرخ شاکری ²

1 - ندارد
2 - ندارد

Received: 2013-11-11 Accepted : 2014-02-04 Published : 2014-05-20

Keywords: management accounting, Strategic Management Accountin, Business&#x0D, &#x0D, Strategy, Performance, Tehran Stock Exchange,

Abstract :

The relationship between strategy, management accounting based control systems andperformance has commanded significant attention in the accounting and management researchdomains. The main purpose of this study is to appraise whether strategic managementaccounting’s alignment with strategy can improve performance. Also, this study examines theimpact of strategic management accounting and strategy on the performance. For processingand testing hypotheses, regression and clustering methods are used. The final sample used forthis study consists of 41 companies listed in Tehran stock exchange. Also, data were collectedusing a questionnaire. Results showed that apply prospector strategy and costing techniques (abunch of strategic management accounting techniques) improve the performance. Also, thefindings reveal that strategic management accounting’s alignment with strategy improve theperformance.