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The effectiveness of management accounting systems: evidence from financial organizations in Iran

Author

Listed:
  • Reza Ghasemi
  • Hamid Reza Habibi
  • Masomeh Ghasemlo
  • Meisam Karami

Abstract

Purpose - The purpose of this paper, as an empirical investigation of a contingency theory, is to examine the relationship between technology (as a contingent variable) and management accounting system (MAS) characteristics on managerial performance. The main focus of this study is on the four information characteristics of MAS – scope, integration, aggregation and timeliness. Design/methodology/approach - Based on the MAS characteristics defined by Chenhall and Morris, a contingency-based “intervening” model is proposed in which MAS plays a significant intervening role between technology (TECH) and managerial performance. Using survey data from managers in Iranian financial organizations and PLS–structural equation model analysis, the MAS characteristics are collectively analyzed in relation to technology and managerial performance. Findings - The study uncovered the existence of direct relationships between technology and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between technology and managerial performance is mediated by MAS. The findings provide valuable insight to guide managers in financial organizations to improve their performance through suitable MAS by applying new technologies and considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly. Originality/value - Previous research studies show that there is no unique and universal MAS for all organizations, since this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS research studies in the service organizations.

Suggested Citation

  • Reza Ghasemi & Hamid Reza Habibi & Masomeh Ghasemlo & Meisam Karami, 2019. "The effectiveness of management accounting systems: evidence from financial organizations in Iran," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 9(2), pages 182-207, March.
    • Handle: RePEc:eme:jaeepp:jaee-02-2017-0013
    DOI: 10.1108/JAEE-02-2017-0013
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    Citations

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    Cited by:

    1. Elsa Pedroso & Carlos F. Gomes, 2024. "Discerning interrelationships among management accounting systems, organizational variables, and managerial performance," SN Business & Economics, Springer, vol. 4(9), pages 1-27, September.
    2. Broccardo, Laura & Tenucci, Andrea & Agarwal, Reeti & Alshibani, Safiya Mukhtar, 2024. "Steering digitalization and management control maturity in small and medium enterprises (SMEs)," Technological Forecasting and Social Change, Elsevier, vol. 204(C).
    3. Pedroso, Elsa & Gomes, Carlos F., 2024. "Disentangling the effects of top management on management accounting systems utilization," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).

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