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The Effect of Organizational DNA on the Use of Management Accounting Practices: Using the Structural Equation Model


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

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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Abstract Views: 141

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  • The Effect of Organizational DNA on the Use of Management Accounting Practices: Using the Structural Equation Model

Abstract Views: 141  |  PDF Views: 67

Authors

Saeed Pakdelan
Assistant Professor & Head, Accounting Department, Shandiz Institute of Higher Education, Mashhad, Iran, Islamic Republic of
Alireza Azarberahman
Faculty of Accounting, Accounting Department, Shandiz Institute of Higher Education, Mashhad, Iran, Islamic Republic of
Hamid Saremi
Department of Industrial Enginreeing, Assrar Higher Education Institute, Mashhad, Iran, Islamic Republic of
Mina Ghaderi
Master of Accounting, Shandiz Institute of Higher Education, Mashhad, Iran, Islamic Republic of

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.



DOI: https://doi.org/10.17697/ibmrd%2F2021%2Fv10i1%2F159757