آزمون تجربی نظریه اقتضایی و اقتصاد سیاسی: تدوین مدلی برای تبیین تأثیر عوامل اصلی توسعه بر اثربخشی تکنیک‌های حسابداری مدیریت

محورهای موضوعی : حسابداری و حسابرسی

سعید خدایاریگانه ¹ , زهرا پورزمانی ² , آزیتا جهانشاد ³ , رمضانعلی رویایی ⁴

1 - گروه حسابداری، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
2 - گروه حسابداری، دانشکده اقتصاد و حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران.
3 - گروه حسابداری، دانشکده اقتصاد و حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران.
4 - گروه حسابداری، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.

تاریخ دریافت : 1402/09/01 تاریخ پذیرش : 1402/11/07 تاریخ انتشار : 1402/11/07

کلید واژه: عواملی توسعه, تکنیک‌های حسابداری مدیریت, نظریه اقتضایی, نظریه اقتصاد سیاسی,

چکیده مقاله :

هدف: حسابداری مدیریت، ابزار قدرتمندی است جهت استفاده از اطلاعات مالی در تصمیم‌گیری¬های مالی و اقتصادی سیاست‌گذاران، برنامه‌ریزان و مدیران داخلی سازمان¬ها. برای مفید و مربوط بودن اطلاعات ارائه شده توسط این سیستم، بایستی این سیستم و اطلاعات تولید شده آن بتواند شرایط مختلف فرهنگی، سیاسی، اقتصادی و اجتماعی محیط خود را منعکس نماید. برخی از پژوهشگران این حوزه معتقدند که سیستم‌ها و روش¬های به‌کارگرفته‌شده حسابداری مدیریت در اغلب کشورهای درحال‌توسعه، برگرفته از سیستم‌ها و رویه‌های موجود در کشورهای توسعه¬یافته و سازگار با نیازهای استفاده‌کنندگان و رعایت نیازهای اطلاعاتی آن‌هاست؛ لذا هدف از این پژوهش، به پشتوانه نظریه اقتضایی و اقتصاد سیاسی، تدوین مدلی برای تبیین تأثیر عوامل اصلی توسعه بر کارایی و اثربخشی تکنیک‌های حسابداری مدیریت در بهبود کیفیت محیط اطلاعات داخلی سازمان‌ها است. روش‌شناسی پژوهش: پژوهش حاضر از لحاظ منطق اجرا جزو پژوهش‌های قیاسی - استقرایی و از نظر هدف، یک پژوهش توصیفی است. همچنین از لحاظ شیوه اجرا در گروه پژوهش‌های پیمایشی و از نظر نتایج، کاربردی است. در پژوهش حاضر به دلیل نوع مدل مفهومی پژوهش و وجود چندین متغیر وابسته و وجود متغیرهای پنهانی که هرکدام می‌بایستی به‌وسیله چندین متغیر آشکار سنجیده شوند، از روش مدل‌سازی معادلات ساختاری بر مبنای واریانس در نرم‌افزار Smart PLS استفاده شده است. در پژوهش حاضر برای گردآوری داده‌های اقتصادی، اجتماعی، سیاسی و فرهنگی از داده‌های گزارش‌های بین‌المللی و برای گردآوری داده‌های مربوط به کیفیت محیط اطلاعات داخلی از صورت‌های مالی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران استفاده شده است. مدل مذبور از طریق مدل‌سازی معادلات ساختاری تدوین شده است. یافته‌ها: مدل تدوین شده و نتایج آزمون فرضیه‌ها پژوهش نشان داد که عوامل اقتضایی شامل عوامل اقتصادی، اجتماعی، سیاسی و فرهنگی در بهبود کیفیت محیط اطلاعات داخلی به‌واسطه کارایی و اثربخشی تکنیک‌ها و ابزارهای حسابداری مدیریت، تأثیر مثبت معناداری دارد. دراین‌بین عوامل اقتصادی و اجتماعی بیشترین تأثیر و عوامل فرهنگی کمترین تأثیر را دارند. اصالت / ارزش‌افزوده علمی: نتایج پژوهش حاضر می‌تواند منجر به توسعه علمی نظریه اقتضایی و اقتصاد سیاسی در حوزه حسابداری مدیریت گردیده و دریچه‌ای جدید در حوزه پژوهشی بر روی پژوهشگران باز نماید، همچنین در حوزه کاربردی پژوهش حاضر با ارائه مدلی شفاف و متناسب با شرایط محیطی حاکم بر جامعه ایران، می‌تواند تصویری روشن از وضعیت فعلی حسابداری مدیریت در ایران را ارائه نماید.

چکیده انگلیسی:

Purpose: The purpose of the research is to develop a model to explain the impact of the main factors of development on the efficiency and effectiveness of management accounting techniques based on contingency theory and political economy. Methodology: In this research, to collect economic, social, political and cultural data from the data of international reports and to collect data related to the quality of the internal information environment from the financial statements of all companies in the automotive industry, parts manufacturing, electronic equipment and heavy vehicles in Tehran Stock Exchange is used. The mentioned model was developed through structural equation modeling with PLS software.Findings: The developed model and the results of the research hypothesis test showed that contingent factors including economic, social, political and cultural factors have a significant positive impact on improving the quality of the internal information environment due to the efficiency and effectiveness of management accounting techniques and tools. In between, economic and social factors have the most impact and cultural factors have the least impact.

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