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Internal Attributes of Corporate Governance and Strategic Management Accounting: An Analysis of Iranian Firms


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

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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Abstract Views: 149

PDF Views: 81




  • Internal Attributes of Corporate Governance and Strategic Management Accounting: An Analysis of Iranian Firms

Abstract Views: 149  |  PDF Views: 81

Authors

Saeed Pakdelan
Assistant Professor, Accounting Department, Shandiz Institute of Higher Education, Mashhad, Iran, Islamic Republic of
Hamid Saremi
Department of Industrial Engineering, Assrar Higher Education Institute, Mashhad, Iran, Islamic Republic of
Alireza Azarberahman
Faculty of Accounting, Accounting Department, Shandiz Institute of Higher Education, Mashhad, Iran, Islamic Republic of
Ebrahim Nouri
M.A in accounting, Shandiz Institute of Higher Education, Mashhad, Iran, Islamic Republic of

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.



DOI: https://doi.org/10.17697/ibmrd%2F2021%2Fv10i1%2F159763