Culture, management accounting and managerial performance: Focus Iran

Etemadi, Hossein; Dilami, Z Dianati; Bazaz, Mohammad S.; Parameswaran, Ravi

doi:10.1016/j.adiac.2009.08.005

Cited by 53 publications

(66 citation statements)

References 32 publications

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“…Managerial Performance. Managerial performance is measured by an instrument using a self-evaluation questionnaire which has been applied widely and found to be applicable in the MAS researches (Agbejule, 2005;Chong and Eggleton, 2003;Etemadi et al, 2009;Tsui, 2001). Performance on eight items relating to different managerial activities including: planning, investigating, coordinating, evaluating, supervising, staffing, negotiating, and representing, plus one overall performance dimension.…”

Section: Measurement Of Main Variablesmentioning

confidence: 99%

“…Secondly, modern MAS and control systems may not be similarly effective in different countries (Etemadi et al, 2009). Importing modern management accounting methods and techniques, and using them in a developing country may not be as effective as in advanced countries because of different national and organizational cultures (Etemadi et al, 2009).…”

Section: Introductionmentioning

confidence: 99%

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The mediating effect of management accounting system on the relationship between competition and managerial performance

Ghasemi

Mohamad

Karami

et al. 2016

IJAIM

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Purpose This study aims to examine the effect of interaction between market competition and management accounting system (MAS) characteristics on managerial performance. Scope of the study is concentrated on Iranian financial organizations and managers of these organizations were identified as respondents for the questionnaire survey. Design/methodology/approach This study used the SmartPLS to analyze the data, and the model of the study was estimated with structural equation modeling (SEM). It follows the recommended two-stage analytical procedures of SEM: assessing confirmatory measurement models (factor analysis) and confirmatory structural models (path analysis). Findings The study uncovered the existence of direct relationships between competition and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between competition and managerial performance is mediated by MAS. Research limitations/implications The findings provide valuable insights to guide managers in financial organizations to improve their performance through suitable MAS by considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly. Originality/value Prior researches confirm that there is no unique and universal MAS for all organizations, as this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS researches in the service organizations.

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Section: Measurement Of Main Variablesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The mediating effect of management accounting system on the relationship between competition and managerial performance

Ghasemi

Mohamad

Karami

et al. 2016

IJAIM

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“…The following studies were excluded:Aranya (1990); Breaux, Finn, & Ambrose (2011);Brownell (1985);Brownell and Hirst (1986);Chong (2002);Dunk (1989;;Dunk and Lysons (1997);Etemadi, Dilami, Bazaz, & Parameswaran (2009);Hirst (1987);Iriyadi and Gurd (1998);Kenis (1979);Lau and Ng (2003);Leung and Chan (2001);Maiga (2005); Murwaningsari (2008);Orpen (1992);Otley and Pollanen (2000);Williams, Macintosh, & Moore (1990). An e-mail request, asking for the missing correlations, was sent to the authors of the most recent of these articles, outlined the purpose of the request but prompted disappointing results.…”

mentioning

confidence: 99%

Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences

Derfuß

2016

The British Accounting Review

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“…This will be a process of long-term development and continuous improvement. The development of management accounting can help to realize the competitive advantage of the whole enterprise, Open Journal of Accounting which is beneficial to the acquisition of corporate strategic goal [8]. To play the role of management accounting in small and medium-sized enterprises in China, we need to cultivate the strategic management consciousness of small and medium-sized enterprises, actively explore and innovate in the process of practice, combine management accounting with financial accounting.…”

Section: Resultsmentioning

confidence: 99%

Research on the Development of Management Accounting in Small and Medium-Sized Enterprises in China

Du¹,

Jiang²,

Ji³

2018

OJAcct

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In the early 20 th century, management accounting was created with Taylor's theory of scientific management. Management accounting is a continuous improvement process that provides value added value, design, measure and manage financial and non-financial information systems for enterprises. This process directs the management actions, motivates behaviour, supports and creates cultural values, which are needed to achieve organizational strategy, tactics and business objectives. The research and application of management accounting in China started late. It started in the late 1970s and early 1980s. During the period of about 30 years, management accounting has made great progress in both theory and practice. Many facts have proved that China's management accounting has gradually shifted from quantity and quota management to management of cost and value, and from project and department management to comprehensive and strategic management. In recent years, with the implementation of fiscal policies such as department budget, investment review and performance appraisal, "comprehensive budget", "zero-base budget", "budget control", "responsibility assessment" and other modern management accounting theories and methods have been applied in various enterprises in China. But the time that management accounting is formed and developed in China is not long after all. There are many defects and deficiencies in China's management accounting. The theoretical structure, scope of research and practical application of management accounting are to be improved and enriched, and there is still considerable space for development. The problem is more serious in small and medium-sized enterprises [1]. This paper studies the current development status of management accounting in small and medium-sized enterprises and factors that affect the management accounting in the small and medium-sized enterprises, then proposes soluHow to cite this paper: Du, B.X., Jiang,

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Culture, management accounting and managerial performance: Focus Iran

Cited by 53 publications

References 32 publications

The mediating effect of management accounting system on the relationship between competition and managerial performance

The mediating effect of management accounting system on the relationship between competition and managerial performance

Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences

Research on the Development of Management Accounting in Small and Medium-Sized Enterprises in China

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