The Effect of Organizational DNA on the Use of Management Accounting Practices: Using the Structural Equation Model
Saeed Pakdelan1, Alireza Azarberahman2, Hamid Saremi3, Mina Ghaderi4
1Saeed Pakdelan, Assistant Professor & Head, Department of Accounting, Shandiz Institute of Higher Education, Mashhad, Iran.
2Alireza Azarberahman, Department of Accounting, Shandiz Institute of Higher Education, Mashhad, Iran
3Dr. Hamid Saremi, Department of Industrial Engineering, Asrar Higher Education Institute, Mashad, Iran.
4Mina Ghaderi, Department of Accounting, Shandiz Institute of Higher Education, Mashhad, Iran.
Manuscript received on 29 May 2021 | Revised Manuscript received on 07 November 2022 | Manuscript Accepted on 15 November 2022 | Manuscript published on 30 November 2022 | PP: 64-70 | Volume-2 Issue-2, November 2022 | Retrieval: 100.1/ijef.A2502051121 | DOI: 10.54105/ijef.A2502.02021122
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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
Scope of the Article: Accounting