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Information Journal Paper

Title

The Impact of Key Economic Actors and Management Accounting on the Financial Performance of Manufacturing Companies

Pages

  143-156

Abstract

 The purpose of this study is to determine the mediating role of management accounting techniques on the relationship between key economic actors and the financial performance of manufacturing companies. The required information for the research was collected by a questionnaire from middle and high level managers of 194 manufacturing companies listed on the Tehran Stock Exchange in 1398 and Smart PLS software was used to analyze the data. Cronbach's alpha was used to evaluate the reliability, which due to the larger Cronbach's alpha value of 0. 7, the results have a good reliability. The Sobel test was also used to examine the mediating role of management accounting techniques in the relationship between economic actors and financial performance. The results showed that key economic actors have a positive and significant effect on the financial performance of manufacturing companies, and approximately 47% of the total effect of economic actors on financial performance is indirectly explained by the mediating variable of management accounting techniques.

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    APA: Copy

    NAMAZI, MOHAMMAD, & KARAMSHAHI, BEHNAM. (2021). The Impact of Key Economic Actors and Management Accounting on the Financial Performance of Manufacturing Companies. MANAGEMENT ACCOUNTING, 13(47 ), 143-156. SID. https://sid.ir/paper/953654/en

    Vancouver: Copy

    NAMAZI MOHAMMAD, KARAMSHAHI BEHNAM. The Impact of Key Economic Actors and Management Accounting on the Financial Performance of Manufacturing Companies. MANAGEMENT ACCOUNTING[Internet]. 2021;13(47 ):143-156. Available from: https://sid.ir/paper/953654/en

    IEEE: Copy

    MOHAMMAD NAMAZI, and BEHNAM KARAMSHAHI, “The Impact of Key Economic Actors and Management Accounting on the Financial Performance of Manufacturing Companies,” MANAGEMENT ACCOUNTING, vol. 13, no. 47 , pp. 143–156, 2021, [Online]. Available: https://sid.ir/paper/953654/en

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