IBMRD's Journal of Management & Research

Saeed Pakdelan ¹, Alireza Azarberahman ², Hamid Saremi ³, Mina Ghaderi ⁴

Affiliations
1 Assistant Professor & Head, Accounting Department, Shandiz Institute of Higher Education, Mashhad, IR
2 Faculty of Accounting, Accounting Department, Shandiz Institute of Higher Education, Mashhad, IR
3 Department of Industrial Enginreeing, Assrar Higher Education Institute, Mashhad, IR
4 Master of Accounting, Shandiz Institute of Higher Education, Mashhad, IR

Abstract

The issue of cost management and the use of efficient and effective ways to improve financial and budgetary resources due to lack of resources, price competition, quality supply of goods and services and entry into global markets. Therefore, this field is one of the most important and challenging issues for economic enterprises, especially considering the recent economic and financial developments and crises. The statistical population of the study includes all small and medium-sized enterprises of Mashhad city (603 active enterprises) in 2019, which using the Cochran's formula, 95 CEOs, finance managers and or accountants head were randomly selected. A questionnaire was used to measure the variables and in order to test the hypotheses, the structural model method with SPSS and PLS software were used. The results showed that organizational DNA has a significant effect on the use of management accounting techniques. It was also found that all organizational DNA determinants have a significant positive effect on the use of management accounting techniques.

Keywords

Management Accounting Techniques, Organizational DNA, Human Resources, Information Structure, Organizational Culture, Management Systems.

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Saeed Pakdelan ¹, Hamid Saremi ², Alireza Azarberahman ³, Ebrahim Nouri ⁴

Affiliations
1 Assistant Professor, Accounting Department, Shandiz Institute of Higher Education, Mashhad, IR
2 Department of Industrial Engineering, Assrar Higher Education Institute, Mashhad, IR
3 Faculty of Accounting, Accounting Department, Shandiz Institute of Higher Education, Mashhad, IR
4 M.A in accounting, Shandiz Institute of Higher Education, Mashhad, IR

Abstract

The core purpose of the research is to investigate the relationship between the internal attributes of corporate governance and strategic management accounting. 166 companies listed in Tehran Stock Exchange (TSE) were selected to advance the research objective. Part of the data was collected through financial information published by the companies and the other via questionnaire. Multivariate correlation and regression methods were used to test the research hypotheses. Findings showed that there is a significant relationship between variables such as board independence, number of board meetings and CEO duality with usage of strategic management accounting techniques among the corporations. But no significant relationship was found between board size and the dependent variable.

Keywords

Board CEO Duality, Board Independence, Board Meetings, Board Size, Corporate Governance, Strategic Management Accounting.

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