بررسی اثرات فرهنگ شرکتی بر پذیرش و به‌کارگیری رویه‌های حسابداری مدیریت نوین در شرکت‌های تولیدی

محورهای موضوعی : حسابداری مدیریت

محمد نظری پور ¹ , بابک زکی زاده ²

1 - استادیار، گروه حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران (نویسنده مسئول)
2 - کارشناسی ارشد مدیریت بازرگانی، باشگاه پژوهشگران جوان و نخبگان، واحد آبادان ، دانشگاه آزاد اسلامی، آبادان، ایران

تاریخ دریافت : 1401/10/25 تاریخ پذیرش : 1402/02/27 تاریخ انتشار : 1402/05/01

کلید واژه: فرهنگ شرکتی, رویه‌های حسابداری مدیریت نوین, شرکت‌های تولیدی, بهبود عملکرد,

چکیده مقاله :

فرهنگ شرکتی بیانگر طرز فکر کارکنان نسبت به وظایف محوله، ارزش های جاری و چشم انداز شرکت می باشد. براین اساس پژوهش حاضر تلاش دارد تا اثرات فرهنگ شرکتی بر پذیرش و به کارگیری رویه های حسابداری مدیریت در شرکت های تولیدی را مورد مطالعه و بررسی قرار دهد. این پژوهش به لحاظ هدف کاربردی و به لحاظ روش گردآوری داده‎ها توصیفی-پیمایشی است. داده‌های پژوهش حاضر از طریق توزیع پرسش‎نامه بین حسابداران مدیریت/صنعتی 97 شرکت تولیدی جمع‌آوری‌شده است. تحلیل داده های پژوهش با استفاده از رگرسیون چندگانه انجام شده است. ابعاد فرهنگ شرکتی استفاده شده در این پژوهش عبارتند از: فرهنگ نوآوری، فرهنگ انسان گرایی، فرهنگ تیم محور، فرهنگ جزئی نگر، فرهنگ ثبات، فرهنگ نتیجه گرا و فرهنگ تهاجمی می باشد. رویه های حسابداری مدیریت نوین استفاده شده در این پژوهش 15 مورد بود. براساس یافته های پژوهش حاضر چهار فرهنگ نوآوری، تیم محور، جزئی نگر و تهاجمی بر پذیرش و به کارگیری رویه های حسابداری مدیریت نوین اثر مثبت و معناداری دارند. در مقابل سه فرهنگ انسان گرایی، ثبات و نتیجه گرا بر پذیرش و به کارگیری رویه های حسابداری مدیریت نوین اثر معناداری ندارند. درکل، فرهنگ شرکتی از طریق فراهم ساختن بسترهای لازم برای پذیرش و به کارگیری رویه های حسابداری مدیریت نوین، می تواند باعث بهبود عملکرد شرکت های تولیدی شود.

چکیده انگلیسی:

The firm culture expresses the way people feel about the work they do, organizational values ​​and the vision of the firm. Therefore, this study attempts to investigate the effects of firm culture on the adoption and implementation of modern management accounting practices in manufacturing firms. This study is practical in nature and is considered as a descriptive-exploratory in terms of data collection method. The required data collected through the distribution of questionnaires among management/cost accountants of 97 manufacturing firms. Multiple regression has been used to analyze the research data. The dimensions of firm culture used in this research are: innovation culture, people orientation culture, team-based culture, attention to details culture, stability culture, outcome orientation culture and aggressive culture. There were 15 modern management accounting practices used in this research. According to the research findings, four cultures of innovation, team-based, attention to details and aggressive have a positive and significant effect on the adoption and implementation of modern management accounting practices. In contrast, the three cultures of people orientation, stability, and outcome orientation do not have a significant effect on the adoption and implementation of modern management accounting practices. In general, firm culture can improve the performance of manufacturing firms by providing the necessary requirements for adoption and implementation of the modern management accounting practices

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