بررسی نقش میانجیگری حسابداری مدیریت بر رابطه بین طراحی سیستم هزینه و عملکرد شرکت
محورهای موضوعی : حسابداری مدیریتزهره حاجیها 1 , حمیدرضا سرخانی گنجی 2
1 - دانشیار گروه حسابداری، واحد تهران شرق، دانشگاه آزاد اسلامی، تهران، ایران.
2 - دانشجوی دکتری حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران.
کلید واژه: حسابداری مدیریت, طراحی سیستم هزینه, عملکرد شرکت,
چکیده مقاله :
پژوهش حاضر با هدف بررسی اثر میانجی روشهای حسابداری مدیریت بر رابطه بین طراحی سیستم هزینه و عملکرد شرکت انجام گردید. از بین شرکتهای پذیرفته شده در بورس اوراق بهادار تهران به صورت تصادفی برای 225 نفر از مدیران مالی، عملیاتی و حسابرسان شرکتها پرسش نامه ارسال و در نهایت 203 پرسشنامه تکمیل و پس از پردازش‌های اولیه، 161 پرسشنامه بعنوان نمونه برای تجزیه و تحلیل باقی ماند. در این پژوهش از مدل معادلات ساختاری مبتنی برکوواریانس برای بررسی روابط بین متغیرها استفاده شد. خطی بودن رابطه بین متغیرها نیز با استفاده از تجزیه و تحلیل رگرسیون حداقل مربعات آزمون شد. جهت بررسی پایایی از آزمون آلفای کرونباخ استفاده شد که به علت بزرگتر بودن میزان آلفای کرونباخ از 7/0نتایج دارای پایایی مطلوب هستند. از تحلیل عاملی تأییدی جهت مناسب بودن برازش سازه‌های پرسشنامه استفاده شد. نتایج حاصل از پژوهش بیان‌گر این است که بین طراحی سیستم هزینه و استفاده از روشهای حسابداری مدیریت رابطه مثبت معناداری وجود دارد. همچنین روشهای حسابداری مدیریت نقش میانجی بر رابطه بین طراحی سیستم هزینه و عملکرد دارند.
The goal of this article is to study management accounting methods' mediation effect on relations among cost system design and company performance. Among listed companies in Tehran stock exchange, a questionnaire has sent randomly to 225 financial and operational managers and auditors of companies during 2013 to 2016 which among them, 203 questionaires were compeleted and participated in this survey. 161 data were analyzed as Sample after initial processing. In this study, structural equations model is applied to study the relationship among variables which is based on covariance. Linearity among variables is performed by applying OLS regression analysis. To study reliability, Cronbach’s alpha test is used which has desirable reliability because it is more than 0.7.To study appropriateness of reliability in questionnaire components, confirmatory factor analysis is used. The results of stugy present that there is positive meaningful relationship among cost system design and using accounting management methods. Moreover, there is positive meaningful relationship among management accounting methods and company performance. Management accounting methods have mediator role in relations among performance and cost system design.
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