Investigating the effect of application management accounting techniques on firm sustainability with the moderating role of organizational culture based on Lebedov model‏‏

Subject Areas : Management Accounting

Maryam Azizpanah ¹ (MSc. Student, Department of Accounting and Management, Bakhtar Higher School, Ilam, Iran)
ali SAYADISOUMAR ² (Assistant Prof of Accounting, Department of Accounting and Management, Bakhtar Higher School, Ilam, Iran. (Corresponding Author))
Mohammad Oshani ³ (Assistant Prof of Economics., Department of Accounting and Management, Bakhtar Higher School, Ilam, Iran)

Received: 2022-02-08 Accepted : 2022-08-24 Published : 2022-11-22

Keywords: ‏‏ Organizational culture, management accounting techniqu, firm sustainability,

Abstract :

The purpose of this study is to investigate the application of application management accounting techniques on firm sustainability with the moderating role of organizational culture. For this purpose, Denison model (2000) is used to measure organizational culture and Lebedov model (2019) is used for management accounting techniques. The instrument used in this study is a standard questionnaire that was given to the financial department of manufacturing companies listed on the Tehran Stock Exchange and OTC market in 1400, which after repeated follow-up 91 questionnaires were completed and provided to the group. Research was conducted. Data analysis and research hypotheses were performed using Smart Pls and Spss software. The results show that organizational culture has an impact of management accounting techniques (transformation and cost management, financial strategy, investment assessment, management and control, pricing decision, estimates and treasury management and liquidity management) on the company's sustainability by 16% amplifies.‏ ‏‏

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