Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model

Objective: The purpose of this research is to analyz the role of management accountants as Strategic Advisors for Managers based on the contingency theory. For this analysis, the study has identified 14 management accounting tools related to planning, decision-making and the control based on the IFA...

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Autores principales:	Ali Sayadisomar, Freydoon Rahnamay Roodposhti (Ph.D), Zahra Pourzamani (Ph.D), Hashem Nikoomaram (Ph.D)
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2019
Materias:	management accountants strategic advisers factors contingency theory structural equation modeling Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/106573e8f25c444693fad130af38b7ab
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spelling	oai:doaj.org-article:106573e8f25c444693fad130af38b7ab2021-11-04T19:54:57ZAnalysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model2008-89142476-292X10.22103/jak.2019.13627.2929https://doaj.org/article/106573e8f25c444693fad130af38b7ab2019-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_2375_0d10fd104e6d1068da1762ac9f155d7d.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: The purpose of this research is to analyz the role of management accountants as Strategic Advisors for Managers based on the contingency theory. For this analysis, the study has identified 14 management accounting tools related to planning, decision-making and the control based on the IFAC classification and 12 effective contingency factors. Method: To investigate the issue, the data was collected from 117 companies accepted in the Tehran Stock Exchange, TSE, from the Rahavard Novin software, the TSE website, the Central Bank website and the responses to a standard questionnaire. The data was analyzed by a structural equation model, using t-test and importance-performance matrix. To test the research hypotheses, the Smart PLS3 software was used. Result: The findings of this study showed that 9 contingency factors of human resources, economic environment, organizational structure, the professional sector, technology, competitive environment, cultural factors, company size and organizational strategy are the effective factors in the usage of management accountants informatin for company planning and decision making, and 3 contingency factors of external environment, financial resources and senior management supports lack significant effects on the use of management accounting reports. Conclusion: The two factors of economic environment and external environment are the most important barriers in the use of the reports of management accountants. Therefore, it is suggested to managers to consider the strategies presented in the reports of management accountants for planning, decision making and control of operations in the turbulent environment of the country.Ali SayadisomarFreydoon Rahnamay Roodposhti (Ph.D)Zahra Pourzamani (Ph.D)Hashem Nikoomaram (Ph.D)Shahid Bahonar University of Kermanarticlemanagement accountantsstrategic advisersfactors contingency theorystructural equation modelingAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 10, Iss 3, Pp 89-138 (2019)
institution	DOAJ
collection	DOAJ
language	FA
topic	management accountants strategic advisers factors contingency theory structural equation modeling Accounting. Bookkeeping HF5601-5689
spellingShingle	management accountants strategic advisers factors contingency theory structural equation modeling Accounting. Bookkeeping HF5601-5689 Ali Sayadisomar Freydoon Rahnamay Roodposhti (Ph.D) Zahra Pourzamani (Ph.D) Hashem Nikoomaram (Ph.D) Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model
description	Objective: The purpose of this research is to analyz the role of management accountants as Strategic Advisors for Managers based on the contingency theory. For this analysis, the study has identified 14 management accounting tools related to planning, decision-making and the control based on the IFAC classification and 12 effective contingency factors. Method: To investigate the issue, the data was collected from 117 companies accepted in the Tehran Stock Exchange, TSE, from the Rahavard Novin software, the TSE website, the Central Bank website and the responses to a standard questionnaire. The data was analyzed by a structural equation model, using t-test and importance-performance matrix. To test the research hypotheses, the Smart PLS3 software was used. Result: The findings of this study showed that 9 contingency factors of human resources, economic environment, organizational structure, the professional sector, technology, competitive environment, cultural factors, company size and organizational strategy are the effective factors in the usage of management accountants informatin for company planning and decision making, and 3 contingency factors of external environment, financial resources and senior management supports lack significant effects on the use of management accounting reports. Conclusion: The two factors of economic environment and external environment are the most important barriers in the use of the reports of management accountants. Therefore, it is suggested to managers to consider the strategies presented in the reports of management accountants for planning, decision making and control of operations in the turbulent environment of the country.
format	article
author	Ali Sayadisomar Freydoon Rahnamay Roodposhti (Ph.D) Zahra Pourzamani (Ph.D) Hashem Nikoomaram (Ph.D)
author_facet	Ali Sayadisomar Freydoon Rahnamay Roodposhti (Ph.D) Zahra Pourzamani (Ph.D) Hashem Nikoomaram (Ph.D)
author_sort	Ali Sayadisomar
title	Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model
title_short	Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model
title_full	Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model
title_fullStr	Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model
title_full_unstemmed	Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model
title_sort	analysis of the role of management accountants as strategic advisers, based on contingency model
publisher	Shahid Bahonar University of Kerman
publishDate	2019
url	https://doaj.org/article/106573e8f25c444693fad130af38b7ab
work_keys_str_mv	AT alisayadisomar analysisoftheroleofmanagementaccountantsasstrategicadvisersbasedoncontingencymodel AT freydoonrahnamayroodposhtiphd analysisoftheroleofmanagementaccountantsasstrategicadvisersbasedoncontingencymodel AT zahrapourzamaniphd analysisoftheroleofmanagementaccountantsasstrategicadvisersbasedoncontingencymodel AT hashemnikoomaramphd analysisoftheroleofmanagementaccountantsasstrategicadvisersbasedoncontingencymodel
_version_	1718444573161684992

Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model

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