بررسی نقش میانجیگری حسابداری مدیریت بر رابطه بین طراحی سیستم هزینه و عملکرد شرکت

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار گروه حسابداری، واحد تهران شرق، دانشگاه آزاد اسلامی، تهران، ایران.

2 دانشجوی دکتری حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران.

چکیده

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.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the role of management accounting mediation on the relationship between cost system design and company performance

نویسندگان [English]

  • Zohreh Hajiha 1
  • H. Reza Sarkhani Ganji 2
1 Associate Professor Department of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran
2 Ph.D Student, Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran,
چکیده [English]

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.

کلیدواژه‌ها [English]

  • management accounting
  • Cost System Design
  • company performance

*      حاجیها، زهره، خراط زاده، محدثه. (1393). رابطة فرهنگ سازمانی و کاربرد نوآوری های حسابداری مدیریت در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. فصلنامة حسابداری مدیریت، سال  2، شمارة 11، 21-13.

*      دیانتی دیلمی، زهرا، برزگر، مرتضی. (1393).  مدل مدیریت ریسک حسابهای دریافتنی. مجله دانش حسابداری و حسابرسی مدیریت، شماره 77، 52-81.

*      Abdel-Kader, M., & Luther, R. (2008). The impact of firm   characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40, 2–27.

*      Abernathy, M. A., Lillis, A.M., Brownell, P., & Carter, P. (2001). Product diversity and costing system design choice: Field study evidence. Management Accounting Research, 12(3), 261–279.

*      Agbejule, A. (2005). The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: Aresearch note. Accounting and Business Research, 35(4), 295–305.

*      Al-Omiri,M., &Drury, C. (2007).Asurveyof factors influencing the choice of product costing systems in UK organizations. Management Accounting Research,18(4),399–424.

*      Bai, G., & Krishnan, R. (2012). Role ofmanagement accounting systems in the development and efficacy of transactive memory systems. Journal of Management Accounting Research,24(1),201–220.

*      Banker, R. D., Bardhan, I. R., & Chen, T. (2008). The role of manufacturing practices in mediating the impact of activity-based costing on plant performance. Accounting,Organizations and Society, 33(1),1–19.

*      Baron, R.M., & Kenny, D. A. (1986). Themoderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 6, 1173–1182.

*      Bauer, D. J., Baldasaro, R. E., & Gottfredson, N. C. (2012). Diagnostic procedures for detecting nonlinear relationships between latent variables. Structural Equation Modeling: A Multidisciplinary Journal, 19(2), 157–177.

*      Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting,Organizations and Society, 33(7), 836–863.

*      Cagwin, D., & Bouwman, M. J. (2002). The association between activity-based costing and improvement in financial performance. Management Accounting Research, 13(1), 1–39.

*      Cardinaels, E., Roodhooft, F., & Warlop, L. (2004). The value of activity-based costing in competitive pricing decisions. Journal of Management Accounting Research, 16(1), 133–148.

*      Chong, V. K., & Eggleton, I. R. C. (2003). The decision-facilitating role of management accounting systems on managerial performance: the influence of locus of control and task uncertainty. Advances in Accounting, 20(3), 165–197.

*      Davila, A., & Foster, G. (2005). Management accounting systems adoption decisions: Evidence and performance implications from early stage/startup companies. The Accounting Review, 80(4), 1039–1068.

*      Deshpande, R., Farley, J. U., & Webster, F. E. (1993). Corporate culture, customer orientation, and innovativeness in Japanese firms: A quadrad analysis. Journal of Marketing, 57, 23–37.

*      Duh, R. -R., Xiao, J. Z., & Chow, C.W. (2009). Chinese firms' use ofmanagement accounting and controls: Facilitators, impediments, and performance effects.Journal of International Accounting Research, 8(1), 1–30.

*      Efron, B. (1979). Bootstrap methods: Another look at jackknife. The Annals of Statistics, 7(1), 1–26.

*      Field, A. (2009). Discovering statistics using SPSS. Sage Publications.

*      Frezatti, F., Aguiar, A. B., Guerreiro, R., & Gouvea, M. A. (2011). Does management accounting play role in planning process? Journal of Business Research, 64, 242–249.

*      Gerdin, J. (2005). The impact of departmental interdependencies and management accounting system use on subunit performance. European Accounting Review,14(2), 297–327.

*      Goretzki, L., Strauss, E., &Weber, J. (2013). An institutional perspective on the changes in management accountants' professional role. Management Accounting Research, 24(1), 41–63.

*      Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (2010). Multivariate data analysis with readings (7th ed.). Englewood Cliffs, NJ: Prentice Hall.

*      Hammad, S. A., Jusoh, R., & Ghozali, I. (2013). Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals. International Journal of Accounting and Information Management, 21(4), 314–330.

*      Henri, J. -F., Boiral, O., & Roy, M. -J. (2016). Strategic cost management andperformance: The case of environmental costs. The British Accounting Review, 48(2), 269–282.

*      Hu, L., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural Equation Modeling, 6, 1–55.

*      Hutchinson, R. (2010). Quantifying the impact of cost accounting system design on manufacturing performance: A simulation approach. Advances in Management Accounting, 18, 81–109.

*      International Federation of Accountants (IFAC) (1998). International management accounting practice statement: Management accounting concepts. (New York).

*      Järvenpää, M. (2007). Making business partners: A case study on how management accounting culture was changed. European Accounting Review, 16(1), 99–142.

*      Kaplan, R. S., & Cooper, R. (1998). Cost & effect: Using integrated cost systems to drive profitability and performance. Boston: Harvard Business School Press.

*      Keskin, H. (2005). The relationships between explicit and tacit oriented KM strategy, and firm performance. Journal of American Academy of Business,17(1), 169–176.

*      King, R., Clarkson, P. M., & Wallace, S. (2010). Budgeting practices and performance in small healthcare businesses. Management Accounting Research, 21(1), 40–55.

*      Lachmann, M., Knauer, T., & Trapp, R. (2013). Strategicmanagement accounting practices in hospitals: Empirical evidence on their dissemination under competitive market environments. Journal of Accounting & Organizational Change, 9(3), 336–369.

*      Lavia López, O., & Hiebl, M. R. (2014). Management accounting in small and mediumsized enterprises: Current knowledge and avenues for further research.Journal of Management Accounting Research, 27(1), 81–119.

*      Lee, J.Y. (2003). Cost system research perspectives, in (Ed.) Advances in Management Accounting, 11, 39–57.

*      Lee, C. -L., Yen, D. C., Peng, K. C., & Wu, H. -C. (2010). The influence of change agents' behavioral intention on the usage of the activity based costing/management system and firm performance: The perspective of unified theory of acceptance and use of technology. Advances in Accounting,Incorporating Advances in International Accounting, 26(2), 314–324.

*      Lynch, J. P., & Jarvis, J. P. (2008). Missing data and imputation in the uniform crime reports and the effects on national estimates. Journal of Contemporary Criminal Justice, 24(1), 69–85.

*      Macinati, M. S., & Pessina, E. A. (2014). Management accounting use and financial performance in public health-care organisations: Evidence from the ItalianNational Health Service. Health Policy, 117(1), 98–111.

*      Maiga, A. S., Nilsson, A., & Jacobs, F. A. (2014). Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. The British Accounting Review,46, 77–90.

*      Malmi, T. (1999). Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Accounting, Organizations and Society, 24(8), 649–672.

*      Mardia, K., V. (1985). Mardia's test of multinormality. Encyclopedia of statistical sciences.

*      Mia, L. (2000). Just-in-time manufacturing, management accounting systems and profitability. Accounting and Business Research, 30(2), 137–151.

*      Michael, S. C. (2011). Antecedents and consequences of cost information usage in decision making. Advances in Management Accounting, 19, 205–223.

*      Mohamed, A. A., & Jones, T. (2014). Relationship between strategic management accounting techniques and profitability-a proposed model. Measuring Business Excellence, 18(3), 1–22.

*      Pavlatos, O., & Kostakis, H. (2015). Management accounting practices before and during economic crisis: Evidence from Greece. Advances in Accounting,Incorporating Advances in International Accounting, 31(1), 150–164.

*      Pavlatos, O., & Paggios, I. (2009). A survey of factors influencing the cost system design in hotels. International Journal of Hospitality Management, 28, 263–271.

*      Pizzini, M. J. (2006). The relation between cost-system design, managers'evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals.Accounting, Organizations and Society, 31(2), 179–210.

*      Podsakoff, P. M., & Organ, D.W. (1986). Self-reports in organizational research:Problems and prospects. Journal of Management, 12(4), 531–544.

*      Satorra, A., & Bentler, P. M. (1994). Corrections to test statistics and standard errors in covariance structure analysis. In A. von Eye, & C. C. Clogg (Eds.),Latent variables analysis: applications for developmental research (pp. 399–419). Thousand Oaks, CA: Sage.

*      Soobaroyen, T., & Poorundersing, B. (2008). The effectiveness of management accounting systems: Evidence from functional managers in a developing  country. Managerial Auditing Journal, 23(2),187–219.

*      Uyar, A. (2009). An evaluation of budgeting approaches: traditional budgeting,better budgeting, and beyond budgeting. Journal of Academic Studies, 11(42),113–130.

*      Uyar, A. (2010). Cost and management accounting practices: a survey of manufacturing companies. Eurasian Journal of Business and Economics, 3(6),113–125.

*      Uyar, A., & Bilgin, N. (2011). Budgeting practices in the Turkish hospitalityindustry: an exploratory survey in the Antalya region. International Journal of Hospitality Management, 30(2), 398–408.

*      Uyar,A., Kuzey,C. (2016). Does management accounting mediate the relationship between cost system design and performance? Advances in Accounting, incorporating Advances in International Accounting, Advances in Accounting,35(1), 170-176

*      Walker, K. B., Fleischman, G. M., & Johnson, A. (2012). Measuring management accounting service quality. Management Accounting Quarterly, 13(3), 15–27.

*      Xiao, J. Z., Duh, R. -R., & Chow, C.W. (2011). Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls. Accounting and Business Research,41(2), 145–169.

*      Yalcin, S. (2012). Adoption and benefits of management accounting practices: An inter-country comparison. Accounting in Europe, 9(1), 95–110.

*      Zeybek, H., & Kaynak, M. (2008). Role of mega projects in sustainable urban transport in developing countries: The case of Istanbul Marmaray Project.