The mediating effect of management accounting system on the relationship between contingent variables and managerial performance in Iran

Prior researches confirm that there is no unique and universal management accounting system (MAS) for all organizations, since this depends on internal firm characteristics and environmental features. Previous studies have also shown that, there has been a lack of empirical evidence on MAS researche...

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Main Author:	Ghasemi, Reza
Format:	Thesis
Language:	English
Published:	2016
Subjects:	HD28 Management Industrial Management
Online Access:	http://eprints.utm.my/id/eprint/78970/1/RezaGhasemiPFM2016.pdf
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spelling	my-utm-ep.789702018-09-19T05:21:18Z The mediating effect of management accounting system on the relationship between contingent variables and managerial performance in Iran 2016 Ghasemi, Reza HD28 Management. Industrial Management Prior researches confirm that there is no unique and universal management accounting system (MAS) for all organizations, since this depends on internal firm characteristics and environmental features. Previous studies have also shown that, there has been a lack of empirical evidence on MAS researches in the service organizations, especially the financial organization. This study is an empirical investigation of the contingency theory, examining the relationship between contingency variables (market competition, technology and organization structure) and MAS characteristics on managerial performance. The focus of this study is mainly on four information characteristics of MAS – scope, integration, aggregation and timeliness. The scope of the study is the Iranian financial organizations which consist of banks, insurance companies and investment organizations. Managers of these organizations which include financial managers, chief accountants, chief financial controllers and chief financial officers were selected as respondents for the questionnaire survey. This study used the SmartPLS software version 2.0 to analyze the data, and the model of study was estimated with structural equation modeling (SEM). It followed the two-stage analytical procedures of SEM: assessing confirmatory measurement models (factor analysis) to make sure that the measurements used in this study are valid, and confirmatory structural models (path analysis) to determine relationships among the constructs. The study found the existence of direct relationships between these contingent variables and MAS, and between MAS and managerial performance. The study also confirmed that MAS acted as a mediator in the relationship between these contingent variables and managerial performance. The findings provide valuable insight 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. 2016 Thesis http://eprints.utm.my/id/eprint/78970/ http://eprints.utm.my/id/eprint/78970/1/RezaGhasemiPFM2016.pdf application/pdf en public http://dms.library.utm.my:8080/vital/access/manager/Repository/vital:107068 phd doctoral Universiti Teknologi Malaysia, Faculty of Management Faculty of Management
institution	Universiti Teknologi Malaysia
collection	UTM Institutional Repository
language	English
topic	HD28 Management Industrial Management
spellingShingle	HD28 Management Industrial Management Ghasemi, Reza The mediating effect of management accounting system on the relationship between contingent variables and managerial performance in Iran
description	Prior researches confirm that there is no unique and universal management accounting system (MAS) for all organizations, since this depends on internal firm characteristics and environmental features. Previous studies have also shown that, there has been a lack of empirical evidence on MAS researches in the service organizations, especially the financial organization. This study is an empirical investigation of the contingency theory, examining the relationship between contingency variables (market competition, technology and organization structure) and MAS characteristics on managerial performance. The focus of this study is mainly on four information characteristics of MAS – scope, integration, aggregation and timeliness. The scope of the study is the Iranian financial organizations which consist of banks, insurance companies and investment organizations. Managers of these organizations which include financial managers, chief accountants, chief financial controllers and chief financial officers were selected as respondents for the questionnaire survey. This study used the SmartPLS software version 2.0 to analyze the data, and the model of study was estimated with structural equation modeling (SEM). It followed the two-stage analytical procedures of SEM: assessing confirmatory measurement models (factor analysis) to make sure that the measurements used in this study are valid, and confirmatory structural models (path analysis) to determine relationships among the constructs. The study found the existence of direct relationships between these contingent variables and MAS, and between MAS and managerial performance. The study also confirmed that MAS acted as a mediator in the relationship between these contingent variables and managerial performance. The findings provide valuable insight 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.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Ghasemi, Reza
author_facet	Ghasemi, Reza
author_sort	Ghasemi, Reza
title	The mediating effect of management accounting system on the relationship between contingent variables and managerial performance in Iran
title_short	The mediating effect of management accounting system on the relationship between contingent variables and managerial performance in Iran
title_full	The mediating effect of management accounting system on the relationship between contingent variables and managerial performance in Iran
title_fullStr	The mediating effect of management accounting system on the relationship between contingent variables and managerial performance in Iran
title_full_unstemmed	The mediating effect of management accounting system on the relationship between contingent variables and managerial performance in Iran
title_sort	mediating effect of management accounting system on the relationship between contingent variables and managerial performance in iran
granting_institution	Universiti Teknologi Malaysia, Faculty of Management
granting_department	Faculty of Management
publishDate	2016
url	http://eprints.utm.my/id/eprint/78970/1/RezaGhasemiPFM2016.pdf
_version_	1747818116130275328

The mediating effect of management accounting system on the relationship between contingent variables and managerial performance in Iran

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