Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty

Cost Accounting has always been one of the most important systems of management accounting. The purpose of the present study is to investigate the effect of cost accounting changes on financial performance of manufacturing firms through the variable of pricing system by considering moderator effect...

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Autores principales:	Hosein Etemadi (Ph.D), Sahar Sepasi (Ph.D), Rasool Khalifeh
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2018
Materias:	cost accounting change pricing system change financial performance perceived environmental uncertainty sem pls Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/ded8cda32d9243ed8641b68dbe40201a
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spelling	oai:doaj.org-article:ded8cda32d9243ed8641b68dbe40201a2021-11-04T19:53:59ZInfluence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty2008-89142476-292X10.22103/jak.2018.10390.2414https://doaj.org/article/ded8cda32d9243ed8641b68dbe40201a2018-07-01T00:00:00Zhttps://jak.uk.ac.ir/article_2045_149e9153bd8ea3c019d5c93042b355ca.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XCost Accounting has always been one of the most important systems of management accounting. The purpose of the present study is to investigate the effect of cost accounting changes on financial performance of manufacturing firms through the variable of pricing system by considering moderator effect of perceived environmental uncertainty. The data of the study have also been collected based on the information from 80 manufacturing firms accepted in Tehran Stock Exchange. To analyze the data in this study, partial least squares structural equation modeling (PLS-SEM) was used. The results show that the effect of cost accounting changes on financial performance is positive and significant. Also despite the negative effect of pricing system changes on financial performance, the total effect of cost accounting changes on financial performance was also positive and significant. The results also reveal that moderator effect of perceived environmental uncertainty on the effect of cost accounting changes and pricing system changes on financial performance is not significant.Hosein Etemadi (Ph.D)Sahar Sepasi (Ph.D)Rasool KhalifehShahid Bahonar University of Kermanarticlecost accounting changepricing system changefinancial performanceperceived environmental uncertaintysemplsAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 9, Iss 2, Pp 67-102 (2018)
institution	DOAJ
collection	DOAJ
language	FA
topic	cost accounting change pricing system change financial performance perceived environmental uncertainty sem pls Accounting. Bookkeeping HF5601-5689
spellingShingle	cost accounting change pricing system change financial performance perceived environmental uncertainty sem pls Accounting. Bookkeeping HF5601-5689 Hosein Etemadi (Ph.D) Sahar Sepasi (Ph.D) Rasool Khalifeh Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty
description	Cost Accounting has always been one of the most important systems of management accounting. The purpose of the present study is to investigate the effect of cost accounting changes on financial performance of manufacturing firms through the variable of pricing system by considering moderator effect of perceived environmental uncertainty. The data of the study have also been collected based on the information from 80 manufacturing firms accepted in Tehran Stock Exchange. To analyze the data in this study, partial least squares structural equation modeling (PLS-SEM) was used. The results show that the effect of cost accounting changes on financial performance is positive and significant. Also despite the negative effect of pricing system changes on financial performance, the total effect of cost accounting changes on financial performance was also positive and significant. The results also reveal that moderator effect of perceived environmental uncertainty on the effect of cost accounting changes and pricing system changes on financial performance is not significant.
format	article
author	Hosein Etemadi (Ph.D) Sahar Sepasi (Ph.D) Rasool Khalifeh
author_facet	Hosein Etemadi (Ph.D) Sahar Sepasi (Ph.D) Rasool Khalifeh
author_sort	Hosein Etemadi (Ph.D)
title	Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty
title_short	Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty
title_full	Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty
title_fullStr	Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty
title_full_unstemmed	Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty
title_sort	influence of cost accounting changes on financial performance of manufacturing firms through the variable of pricing system by considering moderator effect of perceived environmental uncertainty
publisher	Shahid Bahonar University of Kerman
publishDate	2018
url	https://doaj.org/article/ded8cda32d9243ed8641b68dbe40201a
work_keys_str_mv	AT hoseinetemadiphd influenceofcostaccountingchangesonfinancialperformanceofmanufacturingfirmsthroughthevariableofpricingsystembyconsideringmoderatoreffectofperceivedenvironmentaluncertainty AT saharsepasiphd influenceofcostaccountingchangesonfinancialperformanceofmanufacturingfirmsthroughthevariableofpricingsystembyconsideringmoderatoreffectofperceivedenvironmentaluncertainty AT rasoolkhalifeh influenceofcostaccountingchangesonfinancialperformanceofmanufacturingfirmsthroughthevariableofpricingsystembyconsideringmoderatoreffectofperceivedenvironmentaluncertainty
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Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty

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