The Influence of Organizational DNA and Strategic Decision-Making on Management Accounting
Subject Areas : Business Strategyasadollah homayoun 1 , ghodratollah talebnia 2 * , fariborz Avazzadeh Fath 3
1 - Department of Accounting & Management, Yas.C., Islamic Azad University, Yasuj, Iran
2 - Department of Accounting, SR.C., Islamic Azad University, Tehran, Iran
3 - Department of Accounting, Gac.C., Islamic Azad University, Gachsaran, Iran
Keywords: Organizational DNA, Strategic Decision-Making, Management Accounting.,
Abstract :
This study aims to explore the influence of organizational DNA and strategic decision-making on management accounting. The research method is descriptive-correlational, employing a structural equation modeling (SEM) approach. The statistical population comprises 500 managers from companies listed on the Tehran Stock Exchange in 2019, of whom 254 were selected as the sample using stratified random sampling based on Cochran's formula. Data collection was conducted through four researcher-designed questionnaires focusing on organizational DNA, strategic decision-making, and web-based management. Content validity was confirmed through confirmatory factor analysis, composite reliability (CR) indices, and average variance extracted (AVE). Reliability was also verified using Cronbach's alpha. The data were analyzed using Lisrel and SPSS software. The findings indicate that organizational DNA has a direct, significant, and positive impact on management accounting. Similarly, strategic decision-making positively influences management accounting through web-based platforms. These results underscore the importance of integrating organizational DNA and strategic decision-making to advance management accounting practices.
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