Abstract
Today, in many countries, particularly the developing countries, economic reform, such as privatization, is considered a strategic approach. The more governments grow, the tighter the competitions become in the market, so, it appears that some fields should be privatized in order to create competition. ...
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Today, in many countries, particularly the developing countries, economic reform, such as privatization, is considered a strategic approach. The more governments grow, the tighter the competitions become in the market, so, it appears that some fields should be privatized in order to create competition. By moving towards privatization and the changes in competition methods and the presentation of the World Trade, the importance of management accounting is more pronounced. This research is based on the Contingency Theory of Anderson and Lenan (1999) and it investigates the relation of the level of privatization on the performance of privatized companies with emphasis on the use of management accounting tools as an intermediary variable. The data, related to management accounting tools and used by the companies during 6 years, was collected through questionnaires and the data related to privatization and financial performance was collected using the information registered in the statements of 48 accepted companies on Tehran’s Stock Market whose dates of acceptance are before 1387 and were continuously active until 1392. This data was analyzed by PLS 2014. The results indicate a positive relation between financial performance and privatization, and management accounting, as an intermediary variable, enhances this relation. Furthermore, the use of management accounting tools has a positive relation with the financial performance and the privatization of companies.
Zahra Dianati Deylami; Amir Hossein Hossein Pour; Hossein Ahmadi
Abstract
One important aspect of accounting research in different countries is acquiring knowledge about situation of accounting systems and finding weaknesses and gaps, providing solutions to resolve existing deficiencies, and upgrading to higher levels. According to the four steps of the evolution steps of ...
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One important aspect of accounting research in different countries is acquiring knowledge about situation of accounting systems and finding weaknesses and gaps, providing solutions to resolve existing deficiencies, and upgrading to higher levels. According to the four steps of the evolution steps of management accounting, the higher the steps, tools of cost management becomes more advanced and reasonably the effect on operating profit more, in this study, examine effect of tools and techniques of management accounting in evolution step of management accounting form on operating profit. Statistical population of the study is financial management companies by the end of 1392 (In Solar Calendar) In Tehran Stock Exchange is accepted. Data is collected by questionnaire. The results show that if evolution step of management accounting firms goes up, operating profit will goes up too, in the meanwhile, there is a exception, that is companies are in the step two have higher operating profit than companies which are in the steps third and fourth of evolution of management accounting.
Zahra Dianati Deilami; Amir Hossein Hossein Pour; Hossein Ahmadi
Abstract
One important aspect of accounting research in different countries is acquiring knowledge about situation of accounting systems and finding weaknesses and gaps, providing solutions to resolve existing deficiencies, and upgrading to higher levels. According To The Four Steps Of The Evolution Steps Of ...
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One important aspect of accounting research in different countries is acquiring knowledge about situation of accounting systems and finding weaknesses and gaps, providing solutions to resolve existing deficiencies, and upgrading to higher levels. According To The Four Steps Of The Evolution Steps Of Management Accounting, The Higher The Steps, Tools Of Cost Management Becomes More Advanced And Reasonably The Effect On Operating Profit More, In This study, examine Effect of tools and techniques of Management Accounting in evolution step of management accounting form on operating Profit. Statistical Population of the Study Is Financial Management Companies by the End of 1392 (In Solar Calendar) In Tehran Stock Exchange Is Accepted. Data Is Collected By Questionnaire. The results show that if evolution step of management accounting firms goes up, operating profit will goes up too, in the meanwhile, there is a exception, that is Companies are in the step two have higher operating profit than companies which are in the steps third and fourth of evolution of management accounting.