List of Articles ارزش افزوده اقتصادی (EVA)1

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  1 - Investigating the Relation between Applying Advanced Management Accounting Tools and Economic Value Added (EVA)
  Zahra Dianati Deilami Amir Alambeigi Morteza Barzegar
  In order to gain competitive advantage in current trade environment, modern management accounting approaches must be used. Correct use of proper management accounting procedure is expected to maintain companies in an acceptable level even in happening of depressions. Ex More

  In order to gain competitive advantage in current trade environment, modern management accounting approaches must be used. Correct use of proper management accounting procedure is expected to maintain companies in an acceptable level even in happening of depressions. Existence of modern management accounting tools (MATs) helps managers to achieve company goals better and in these goals increasing shareholders’ wealth and value of company is above all. Achieving the aforementioned goals can be put to test via capital markets and this matter is done by analyzing financial statements and via financial indices. Hence aim of this research is investigating the relation between modern management accounting tools and economic value added (EVA). In this article multiple regression is used and the data are collected from financial statements and questionnaire of 48 companies which were accepted at Tehran stock exchange before the year 1387 and have continued their activity constantly until the year 1392, and these data are analyzed by PLS. Results show that applying modern management accounting tools has positive effect which is equal to 0.263, on index of EVA. Thus, it can be said that applying accounting tools which are value-based, has led to improvement in performance of company in terms of index of EVA. Manuscript profile