Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model

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Sayadi Somar Ali; Rahnamaye Roodposhti Freydoon; POURZAMANI ZAHRA; NIKOOMARAM HASHEM

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2019 | Volume:10 | Issue:3 (38) Page(s): 89-138

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Title

Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model

Author(s)

Sayadi Somar Ali | Rahnamaye Roodposhti Freydoon | POURZAMANI ZAHRA | NIKOOMARAM HASHEM | Issue Writer Certificate

Keywords

Management AccountantsQ1

Strategic AdvisersQ1

Factors Contingency TheoryQ1

Structural Equation ModelingQ1

Abstract

Objective: The purpose of this research is to analyz the role of Management Accountants as Strategic Advisors for Managers based on the contingency theory. For this analysis, the study has identified 14 management accounting tools related to planning, decision-making and the control based on the IFAC classification and 12 effective contingency factors. Method: To investigate the issue, the data was collected from 117 companies accepted in the Tehran Stock Exchange, TSE, from the Rahavard Novin software, the TSE website, the Central Bank website and the responses to a standard questionnaire. The data was analyzed by a structural equation model, using t-test and importance-performance matrix. To test the research hypotheses, the Smart PLS3 software was used. Result: The findings of this study showed that 9 contingency factors of human resources, economic environment, organizational structure, the professional sector, technology, competitive environment, cultural factors, company size and organizational strategy are the effective factors in the usage of Management Accountants informatin for company planning and decision making, and 3 contingency factors of external environment, financial resources and senior management supports lack significant effects on the use of management accounting reports. Conclusion: The two factors of economic environment and external environment are the most important barriers in the use of the reports of Management Accountants. Therefore, it is suggested to managers to consider the strategies presented in the reports of Management Accountants for planning, decision making and control of operations in the turbulent environment of the country.

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APA: Copy

Sayadi Somar, Ali, Rahnamaye Roodposhti, Freydoon, POURZAMANI, ZAHRA, & NIKOOMARAM, HASHEM. (2019). Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model. JOURNAL OF ACCOUNTING KNOWLEDGE, 10(3 (38) ), 89-138. SID. https://sid.ir/paper/163534/en

Vancouver: Copy

Sayadi Somar Ali, Rahnamaye Roodposhti Freydoon, POURZAMANI ZAHRA, NIKOOMARAM HASHEM. Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2019;10(3 (38) ):89-138. Available from: https://sid.ir/paper/163534/en

IEEE: Copy

Ali Sayadi Somar, Freydoon Rahnamaye Roodposhti, ZAHRA POURZAMANI, and HASHEM NIKOOMARAM, “Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 10, no. 3 (38) , pp. 89–138, 2019, [Online]. Available: https://sid.ir/paper/163534/en

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