FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2901115344> ?p ?o ?g. }

• W2901115344 abstract "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." @default.
• W2901115344 created "2018-11-29" @default.
• W2901115344 creator A5074658386 @default.
• W2901115344 date "2016-01-01" @default.
• W2901115344 modified "2023-09-24" @default.
• W2901115344 title "The mediating effect of management accounting system on the relationship between contingent variables and managerial performance in Iran" @default.
• W2901115344 cites W119818611 @default.
• W2901115344 cites W1484864026 @default.
• W2901115344 cites W1491342028 @default.
• W2901115344 cites W1493039283 @default.
• W2901115344 cites W1497521836 @default.
• W2901115344 cites W1498970586 @default.
• W2901115344 cites W1500790775 @default.
• W2901115344 cites W1501249188 @default.
• W2901115344 cites W1502022428 @default.
• W2901115344 cites W1505999675 @default.
• W2901115344 cites W1508185183 @default.
• W2901115344 cites W1509666884 @default.
• W2901115344 cites W1522938907 @default.
• W2901115344 cites W1526941025 @default.
• W2901115344 cites W1527059470 @default.
• W2901115344 cites W1531338982 @default.
• W2901115344 cites W1539265701 @default.
• W2901115344 cites W1545113482 @default.
• W2901115344 cites W1552694556 @default.
• W2901115344 cites W1557459633 @default.
• W2901115344 cites W1558664140 @default.
• W2901115344 cites W1567513112 @default.
• W2901115344 cites W1572327032 @default.
• W2901115344 cites W1573234480 @default.
• W2901115344 cites W1573347749 @default.
• W2901115344 cites W1581652715 @default.
• W2901115344 cites W1607855739 @default.
• W2901115344 cites W1608836379 @default.
• W2901115344 cites W1659992289 @default.
• W2901115344 cites W1665332082 @default.
• W2901115344 cites W1715619412 @default.
• W2901115344 cites W1732594757 @default.
• W2901115344 cites W1777987959 @default.
• W2901115344 cites W1820801730 @default.
• W2901115344 cites W1963898805 @default.
• W2901115344 cites W1964581966 @default.
• W2901115344 cites W1965868677 @default.
• W2901115344 cites W1967100576 @default.
• W2901115344 cites W1967442542 @default.
• W2901115344 cites W1971440513 @default.
• W2901115344 cites W1971587581 @default.
• W2901115344 cites W1974127510 @default.
• W2901115344 cites W1976312768 @default.
• W2901115344 cites W1977083732 @default.
• W2901115344 cites W1978288411 @default.
• W2901115344 cites W1979561269 @default.
• W2901115344 cites W1980067675 @default.
• W2901115344 cites W1982193239 @default.
• W2901115344 cites W1983170929 @default.
• W2901115344 cites W1984947418 @default.
• W2901115344 cites W1985419904 @default.
• W2901115344 cites W1986653991 @default.
• W2901115344 cites W1987225875 @default.
• W2901115344 cites W1987358168 @default.
• W2901115344 cites W1987927552 @default.
• W2901115344 cites W1988050849 @default.
• W2901115344 cites W1989684989 @default.
• W2901115344 cites W1990141503 @default.
• W2901115344 cites W1990795182 @default.
• W2901115344 cites W1994324487 @default.
• W2901115344 cites W1997020477 @default.
• W2901115344 cites W2001169303 @default.
• W2901115344 cites W2002849313 @default.
• W2901115344 cites W2006654612 @default.
• W2901115344 cites W2007933695 @default.
• W2901115344 cites W2008100694 @default.
• W2901115344 cites W2008314976 @default.
• W2901115344 cites W2010202686 @default.
• W2901115344 cites W2012409957 @default.
• W2901115344 cites W2013560106 @default.
• W2901115344 cites W2014134373 @default.
• W2901115344 cites W2014280175 @default.
• W2901115344 cites W2015666258 @default.
• W2901115344 cites W2016019022 @default.
• W2901115344 cites W2017438220 @default.
• W2901115344 cites W2019627546 @default.
• W2901115344 cites W2020074267 @default.
• W2901115344 cites W2020435933 @default.
• W2901115344 cites W2021140835 @default.
• W2901115344 cites W2021228305 @default.
• W2901115344 cites W2022203641 @default.
• W2901115344 cites W2022997138 @default.
• W2901115344 cites W2023766215 @default.
• W2901115344 cites W2023777572 @default.
• W2901115344 cites W2024711692 @default.
• W2901115344 cites W2024751123 @default.
• W2901115344 cites W2026550608 @default.
• W2901115344 cites W2028459126 @default.
• W2901115344 cites W2029125978 @default.
• W2901115344 cites W2031135905 @default.
• W2901115344 cites W2031944381 @default.
• W2901115344 cites W2033399855 @default.
• W2901115344 cites W2033823697 @default.
• W2901115344 cites W2035795034 @default.

• next