کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7339978 | 1476140 | 2016 | 7 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Does management accounting mediate the relationship between cost system design and performance?
ترجمه فارسی عنوان
آیا مدیریت حسابداری رابط بین طراحی سیستم هزینه و عملکرد؟
دانلود مقاله + سفارش ترجمه
دانلود مقاله ISI انگلیسی
رایگان برای ایرانیان
کلمات کلیدی
سیستم هزینه، حسابداری مدیریت، کارایی،
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
This study aimed at investigating the mediating effect of management accounting practices (MAPs) upon the association between cost system design (CSD) and performance. Covariance-Based Structural Equation Model methodology was applied to investigate the complex relationship between the latent constructs. The findings indicated that cost system design alone does not impact firm performance. However, it affects performance via MAPs. We projected that MAPs play a full mediating role between CSD and performance. Thus, this study indicates that incurring high costs for the establishment of a functional cost system might be justifiable, on condition that the firm will utilize the obtained cost data through various decision-making tools; otherwise there is no point in bearing the cost of building such a system.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 35, December 2016, Pages 170-176
Journal: Advances in Accounting - Volume 35, December 2016, Pages 170-176
نویسندگان
Ali Uyar, Cemil Kuzey,