Management Accounting: 1 (36)

Open Access Article

1 - Effect of Ownership Structure on the Development of the Sustainabe Reporting
Ali Khozein Ghodratolah Talebnia Mansour Garkaz Bahman Banimahd

This study aimed to test the stakeholders theory in Iran through the study of the effect of ownership structure on the development of sustainability reporting. This research is semi-experimental and applied one and content analysis and quantitative methods were used to More

This study aimed to test the stakeholders theory in Iran through the study of the effect of ownership structure on the development of sustainability reporting. This research is semi-experimental and applied one and content analysis and quantitative methods were used to do it. Data relating to the years 1385 to 1393 of 153 companies listed in Tehran Stock Exchange is used as the sample. Data were analyzed using descriptive statistics and multiple regression model analysis. The results showed that the ownership concentration and state ownership have no effect on the development of sustainability reporting in companies listed in Tehran Stock Exchange. On the other hand, by increasing the free float shareholders, the development of sustainability reporting was reduced. Sustainability Reporting in Iranian companies as well as companies in other Asian countries was low and it is need to improve a lot on disclosure issues related to corporate governance, economic, social and environmental sustainability Manuscript profile

Open Access Article

2 - The relationship between management accounting system Components, task uncertainty, decentralization and performance of managers manufacturing company Bonab
Bahman Talebi Jamal Bahri Sales

The present study examines the relationship between management accounting system (MAS) haracteristics, task uncertainty (TU), decentralization (DEC) and performance of managers of manufacturing companies Bonab city. The aim of this study was to evaluate the efficacy and More

The present study examines the relationship between management accounting system (MAS) haracteristics, task uncertainty (TU), decentralization (DEC) and performance of managers of manufacturing companies Bonab city. The aim of this study was to evaluate the efficacy and measures the effectiveness of Management Accounting System on performance management and factors affecting the management accounting system. The study sample into active production companies during the period 2016 Industrial Town Bonab form. The instrument was a questionnaire study to test the hypothesis of the Fisher exact test and regression analysis were used. The findings showed that a significant and positive relationship between management accounting system (MAS) and task uncertainty (TU) does not exist. Between decentralization (DEC) and performance management with management accounting system (MAS) significant positive relationship exists. Management accounting system (MAS) ineffective intervention on the ambiguity of the relationship between the task uncertainty (TU) and performance of managers.. However, the management accounting system (MAS) has the effect of intervention on the relationship between decentralization (DEC) and performance of managers. Manuscript profile

Open Access Article

3 - Competitive strategies, firm performance and corporate social responsibility as third strategy
Zohreh Hajiha

In recent decades low-cost and differentiation strategies are recognized as dominant strategies in business and researchers has indicated that having a business strategy can improve firm performance. On the other hand, corporate social responsibility is proposed as a th More

In recent decades low-cost and differentiation strategies are recognized as dominant strategies in business and researchers has indicated that having a business strategy can improve firm performance. On the other hand, corporate social responsibility is proposed as a third complementary strategy. However, according to the kind of strategy, applying corporate social responsibility can affect firm performance negatively or positively.According to this, the research purpose is the investigation of business strategy and disclosure of information on corporate social responsibility on the firm performance. To measure the kind of business strategy the Yuen et al. model (2017) and for corporate social responsibility Mishra et al. model were employed. The research period was 2011-2015 and the sample was consisted of 96 firms listed in Tehran Stock Exchange. The findings of research indicate competitive strategies have a positive and significant effect on performance. Furthermore, the effect of competitive strategies on corporate social responsibility is positive and significant. However, where corporate social responsibility disclosure is higher differentiation strategy has more effect on performance rather than low-cost strategy. Manuscript profile

Open Access Article

4 - Efficiency of the operating cycle And sales growth of companies In the shadows pay attention to Philosophy Tools of Evolution Steps of Management Accounting
Farshad Sabzalipour Ali Sayyadi Soumar Khadijeh Nasri

The main purpose of the current paper is to investigate The degree influence of operational cycle and sales growth As a result of use Advanced management accounting tools in companies. For this purpose, in the current paper has been used of a questionnaire with the fina More

The main purpose of the current paper is to investigate The degree influence of operational cycle and sales growth As a result of use Advanced management accounting tools in companies. For this purpose, in the current paper has been used of a questionnaire with the financial statements of 1394 companies listed in the Tehran Stock Exchange. Analysis of research data has been made at two levels of inferential and descriptive statistics With the use of Smart pls and spss softwares. The results show that companies use the tools of developmental stages higher ,Because of using tools More advanced cost management, uses Maximum of capacity limits ,And more attention to the life cycle and value chain of goods; they have a more efficient operating cycle. as well results show Which evolved tools management accounting For reasons such as Market downturn And lack of competitive strategy in companies , not Significant impact on sales growth ,But companies that use Quarter IV Evolution tools have higher sales growth. Manuscript profile

Open Access Article

5 - Impact of Audit committee on the Companies Information Environment
Hossien Fakhari Yaser Rezaei Pitenoei

The present study is about an investigation of the impact of the audit committee on the information environment of the companies. There are several methods for the measuring of IE in the accounting and finance literature. However in this research by considering differen More

The present study is about an investigation of the impact of the audit committee on the information environment of the companies. There are several methods for the measuring of IE in the accounting and finance literature. However in this research by considering different results presented in a comprehensive index, using mathematical method measure IE. With this aim, the impact of presence of audit committee on IE during 2008-2015 was investigated, which was the period before and after when the guideline about the compliance of the internal control was approved. The findings of research results about 41 companies with the panel data and show there is a positive relationship between presence of audit committee and IE. In other words, the establishment of audit committees in companies led to their information environment is more transparent and the index value has increased Manuscript profile

Open Access Article

6 - The impact of economic and human factors in applying management accounting tools (companies listed in the Tehran Stock Exchange)
Mohammad Kashanipour Ali Hamidizadeh Morteza Kazempour Morteza Kabirpour

Management accounting is a measurement system to collect financial and operating information that guides management activities. Corporate managers need to know how to handle their income, expenses and the risk of losing control of their companies’ performance. In More

Management accounting is a measurement system to collect financial and operating information that guides management activities. Corporate managers need to know how to handle their income, expenses and the risk of losing control of their companies’ performance. In this regard, the management accounting information are used to make decisions about R & D activities, budgeting, product design, pricing, providing goods and services required for customers. There are many factors that can affect the application of management accounting tools by companies. The purpose of this study was to investigate the human and economic factors affecting the application of management accounting tools in the Tehran Stock Exchange. The study population includes all companies listed on Tehran Stock Exchange and statistical sample contains 103 companies. A questionnaire was used to collect data. In a part of the questionnaire, the effect of human and economic factors on the application of management accounting tools were studied and in other part respondents were provided by 53 important tools in management accounting to specify the use each of these tools in their company Findings from this study indicate that most companies take advantage of traditional tools and less move towards new tools such as lean manufacturing, learning curve and quality costing. The results suggest that there is no relationship between economic and human factors on applying the management accounting tools. Manuscript profile

Open Access Article

7 - The Moderating Role of Individuals’ Personality Type in the Effect of Social Responsibility Perception on Accountants’ Job Satisfaction and Commitment
Maliheh Alifarri Hamidreza Vakilifard Bahman Banimahd Ramazanali Royaee

The aim of the present study is to investigate the moderating role of personality type in the relationship between social responsibility perception and job satisfaction and organizational commitment. According to the aim of the study, the applied research method, and in More

The aim of the present study is to investigate the moderating role of personality type in the relationship between social responsibility perception and job satisfaction and organizational commitment. According to the aim of the study, the applied research method, and in terms of research method, descriptive – correlative was applied in which the data was gathered by using questionnaire among 196 experienced accountants in all of the offices, Units and different departments involved governmental service management rule. To investigate the variables according to the median measurement, t-test, to investigate the difference between three or more groups of variables, one-way analysis of variance (ANOVA), for paired comparison between the averages of groups, the Scheffe test and to investigate the moderating role hypothesis, the multiple hierarchical regressions was used. Finally, the gathered data was analyzed using Statistical Package for the Social Sciences 18 (SPSS). The results show that the relationship between social responsibility perception of business units and job satisfaction was confirmed and social responsibility perception of business units has a significant effect on organizational commitment. Furthermore, the findings reveal that individual’s personality type does not moderate the relationship between social responsibility perception, job satisfaction and organizational commitment. Manuscript profile

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