Management control effectiveness and strategy: The role of management accounting

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TARIVERDI YADOLLAH; ALIMOHAMMADI ALI MOHAMMAD; Abbasimehr mohammad Hossein

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2017 | Volume:6 | Issue:23 Page(s): 79-94

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Information Journal Paper

Title

Management control effectiveness and strategy: The role of management accounting

Author(s)

TARIVERDI YADOLLAH | ALIMOHAMMADI ALI MOHAMMAD | Abbasimehr mohammad Hossein | Issue Writer Certificate

Keywords

management control(MC)Q1

MC practicesQ1

MC packagesQ1

Strategic contextQ1

Fuzzy sets quality comparative analysis (FSQCA)Q1

Abstract

This paper investigate existent difference between outcomes of actual using complex management control mechanisms and theoretical sporadic analyze them. So based on using fuzzy set qualitative comparative analysis (FSQCA) approach analyze species combinations of accounting, compensation, administrative and cultural collection management control mechanisms for finding optimum and efficient management control packages in different Strategic context. Then complementary and substitutionary intra-relation between MC tested by ordinary least square regression method. The sample of paper inclusive of 62 companies at 2017 in Islamic Republic of Iran. FSQCA identified two management control packages in defender firms and one package in prospector firms. Furthermore ordinary least square regression analysis suggested in defender firms there was complementary relationship between diagnostic accounting and incentive pay based on the subjective determination and using together them increase benefit of management control. Additionally in prospector firms there was complementary relationship between organic structure and interactive accounting and in defender firms between diagnostic accounting and mechanistic structure. This study also demonstrates how an understanding of MC packages can provide guidance for theory development and empirical analysis of MC systems

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APA: Copy

TARIVERDI, YADOLLAH, ALIMOHAMMADI, ALI MOHAMMAD, & Abbasimehr, mohammad Hossein. (2017). Management control effectiveness and strategy: The role of management accounting. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 6(23 ), 79-94. SID. https://sid.ir/paper/238124/en

Vancouver: Copy

TARIVERDI YADOLLAH, ALIMOHAMMADI ALI MOHAMMAD, Abbasimehr mohammad Hossein. Management control effectiveness and strategy: The role of management accounting. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2017;6(23 ):79-94. Available from: https://sid.ir/paper/238124/en

IEEE: Copy

YADOLLAH TARIVERDI, ALI MOHAMMAD ALIMOHAMMADI, and mohammad Hossein Abbasimehr, “Management control effectiveness and strategy: The role of management accounting,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 6, no. 23 , pp. 79–94, 2017, [Online]. Available: https://sid.ir/paper/238124/en

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