Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty

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ETEMADI HOSEIN; SEPASI SAHAR; Khalifeh Rasool

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2018 | Volume:9 | Issue:2 (33) Page(s): 67-102

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Information Journal Paper

Title

Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty

Author(s)

ETEMADI HOSEIN | SEPASI SAHAR | Khalifeh Rasool | Issue Writer Certificate

Keywords

Cost Accounting ChangeQ1

Pricing System ChangeQ1

Financial PerformanceQ2

Perceived Environmental UncertaintyQ1

SEMQ1

PLSQ1

Abstract

Cost Accounting has always been one of the most important systems of management accounting. The purpose of the present study is to investigate the effect of Cost Accounting Changes on Financial Performance of manufacturing firms through the variable of pricing system by considering moderator effect of Perceived Environmental Uncertainty. The data of the study have also been collected based on the information from 80 manufacturing firms accepted in Tehran Stock Exchange. To analyze the data in this study, partial least squares structural equation modeling (PLS-SEM) was used. The results show that the effect of Cost Accounting Changes on Financial Performance is positive and significant. Also despite the negative effect of Pricing System Changes on Financial Performance, the total effect of Cost Accounting Changes on Financial Performance was also positive and significant. The results also reveal that moderator effect of Perceived Environmental Uncertainty on the effect of Cost Accounting Changes and Pricing System Changes on Financial Performance is not significant.

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APA: Copy

ETEMADI, HOSEIN, SEPASI, SAHAR, & Khalifeh, Rasool. (2018). Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty. JOURNAL OF ACCOUNTING KNOWLEDGE, 9(2 (33) ), 67-102. SID. https://sid.ir/paper/163538/en

Vancouver: Copy

ETEMADI HOSEIN, SEPASI SAHAR, Khalifeh Rasool. Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2018;9(2 (33) ):67-102. Available from: https://sid.ir/paper/163538/en

IEEE: Copy

HOSEIN ETEMADI, SAHAR SEPASI, and Rasool Khalifeh, “Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 9, no. 2 (33) , pp. 67–102, 2018, [Online]. Available: https://sid.ir/paper/163538/en

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