ﺑﺮرﺳﯽ ﺗﺎﺛﯿﺮ ﻋﺪم اﻃﻤﯿﻨﺎن ﻣﺤﯿﻄﯽ ﺑﺮ اﺛﺮﺑﺨﺸﯽ اﺑﺰارﻫﺎي ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ

Investigation of the Influence of Environmental Uncertainty on the Effectiveness of Management Accounting Practices

در ﺣﺎل ﺣﺎﺿﺮ ﺑﯿﺶ از ﭘﯿﺶ ﺳﺎزﻣﺎن ﻫﺎي ﺗﺠﺎري ﻧﯿﺎزﻣﻨﺪ ﭘﺎﺳﺨﮕﻮﯾﯽ، اﻧﻌﻄﺎف ﭘﺬﯾﺮي و ﺳﺎزﮔﺎري ﺑﯿﺸﺘﺮ ﺑﺎ ﻣﺤﯿﻂ ﻓﻌﺎﻟﯿﺖ ﺑﺮاي ﺣﻔﻆ رﻗﺎﺑﺖ ﭘﺬﯾﺮي ﺷﺎن ﻣﯽ ﺑﺎﺷﻨﺪ. از اﯾﻦ رو ﺗﺤﻘﯿﻖ ﺣﺎﺿﺮ ﺑﺎ ﺑﮑﺎرﮔﯿﺮي ﺗﺌﻮري اﻗﺘﻀﺎﯾﯽ، ﺗﻼش ﮐﺮده اﺳﺖ ﺗﺎ از ﻃﺮﯾﻖ ﺑﺮرﺳﯽ راﺑﻄﻪ ﺑﯿﻦ ﻋﺪم اﻃﻤﯿﻨﺎن ﻣﺤﯿﻄﯽ و اﺑﺰارﻫﺎي ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ، درك ﺑﻬﺘﺮي از اﺛﺮﺑﺨﺸﯽ اﺑﺰارﻫﺎي ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ اراﺋﻪ ﻧﻤﺎﯾﺪ. اﺑﻌﺎد ﻣﻮرد ﺑﺮرﺳﯽ ﻋﺪم اﻃﻤﯿﻨﺎن ﻣﺤﯿﻄﯽ ﺷﺎﻣﻞ ﭘﻮﯾﺎﯾﯽ، ﻋﺪم ﯾﮑﻨﻮاﺧﺘﯽ و ﺗﺨﺎﺻﻢ، ﻣﯽ ﺑﺎﺷﻨﺪ و اﺑﺰارﻫﺎي ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ ﻧﯿﺰ در ﻗﺎﻟﺐ ﺳﻪ دﺳﺘﻪ اﺑﺰارﻫﺎي ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ، ﺑﻮدﺟﻪ ﺑﻨﺪي و ارزﯾﺎﺑﯽ ﻋﻤﻠﮑﺮد ﻣﻮرد ﺑﺮرﺳﯽ ﻗﺮار ﮔﺮﻓﺘﻪ اﻧﺪ. داده ﻫﺎي ﻣﻮرد ﻧﯿﺎز از ﻃﺮﯾﻖ ﺗﻮزﯾﻊ ﭘﺮﺳﺸﻨﺎﻣﻪ ﺑﯿﻦ 34 ﺷﺮﮐﺖ ﺗﻮﻟﯿﺪي ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان ﮔﺮدآوري و ﺑﺎ اﺳﺘﻔﺎده از ﻣﺪﻟﺴﺎزي ﻣﻌﺎدﻻت ﺳﺎﺧﺘﺎري ﺑﻪ روش ﺣﺪاﻗﻞ ﻣﺮﺑﻌﺎت ﺟﺰﺋﯽ )PLS( ﺗﺤﻠﯿﻞ ﺷﺪه اﻧﺪ. ﻧﺘﺎﯾﺞ ﺗﺤﻘﯿﻖ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﮐﻪ ﻋﺪم اﻃﻤﯿﻨﺎن ﻣﺤﯿﻄﯽ ﺑﺮ ﺳﻮدﻣﻨﺪي اﺑﺰارﻫﺎي ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ ﺗﺎﺛﯿﺮ ﻣﺜﺒﺖ داﺷﺘﻪ اﺳﺖ. ﻫﻢ ﭼﻨﯿﻦ، ﻧﺘﺎﯾﺞ ﺑﯿﺎﻧﮕﺮ ﺗﺎﺛﯿﺮ ﻣﺜﺒﺖ ﺳﻮدﻣﻨﺪي اﺑﺰارﻫﺎي ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ ﺑﺮ ﻋﻤﻠﮑﺮد ﺷﺮﮐﺖ ﻫﺎ ﻣﯽ ﺑﺎﺷﺪ. ﺑﻌﻼوه ﻋﺪم اﻃﻤﯿﻨﺎن ﻣﺤﯿﻄﯽ ﺑﻪ واﺳﻄﻪ ﺳﻮدﻣﻨﺪي اﺑﺰارﻫﺎي ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ، ﺗﺎﺛﯿﺮ ﻣﺜﺒﺖ ﺑﺮ ﻋﻤﻠﮑﺮد ﺷﺮﮐﺖ ﻫﺎ دارد.

Now, more than ever, commercial organizations need accountability, flexibility and environmental compatibility to maintain their competitiveness. Therefore, This study has attempted to implement the contingency theory by examining the relationship between environmental uncertainty and management accounting practices (MAPs) provide a better understanding of the effectiveness of MAPs. Dimensions of the environmental uncertainty, including dynamism, heterogeneity and hostility. Also, MAPs into three categories of practices costing, budgeting and performance evaluation are studied. Required data has collected through questionnaires distributed among 34 manufacturing firms listed in Tehran Stock Exchange and using partial least squares (PLS) method of structural equation modeling has analyzed. The results show that the environmental uncertainty has a positive impact on the usefulness of MAPs. Also, the results indicate that the usefulness of MAPs have a positive impact on firms performance. In addition, environmental uncertainty through usefulness of MAPs have a positive impact on firms performance.