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The Impact Examination of the Techniques of Management Accounting on the Performance of Tile Companies of Yazd

Author

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  • Sepideh Soltani
  • Shahnaz Nayebzadeh
  • Mahmoud Moeinaddin

Abstract

The objective of the present research is the impact examination of management accounting measures on the performance of tile companies in Yazd. The research model is formed using the variable of management accounting techniques as the independent variable and performance as the dependent variable. The methodology of the research is applied from the viewpoint of objective and is correlative from the standpoint of methodology that the needed data is collected by employing questionnaire tool and descriptive method. The statistical population has been tile factories of Yazd. Simple random sampling was used for choosing the sample, and 52 acceptable samples were collected. Furthermore, structural equations modeling with the help of partial least square and Smart PLS software were used to test hypotheses and the validity of the model. The results of the research show that pricing techniques, decision-making for investment and budgeting have significant and direct relationship with performance.

Suggested Citation

  • Sepideh Soltani & Shahnaz Nayebzadeh & Mahmoud Moeinaddin, 2014. "The Impact Examination of the Techniques of Management Accounting on the Performance of Tile Companies of Yazd," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 382-389, January.
    • Handle: RePEc:hur:ijaraf:v:4:y:2014:i:1:p:382-389
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    Cited by:

    1. Ahmad Mohammed Alamri, 2018. "Strategic Management Accounting and the Dimensions of Competitive Advantage: Testing the Associations in Saudi Industrial Sector," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(2), pages 48-64, April.

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