رويكرد تعاملي در استفاده از سيستم هاي كنترل مديريت در شركت هاي دولتي در ايران

The Interactive Approach in the use of management control systems in Iranian state-owned companies

هدف پژوهش حاضر بررسي ارتباط بين رويكرد تعاملي و تشخيصي در استفاده از سيستم هاي كنترل مديريت با ميزان مقبوليت فعاليت هاي حسابداري مديريت نوين در شركت هاي دولتي ايران مي باشد. جامعه آماري كليه خبرگان و كارشناسان مالي و رؤساي حسابداري صنعتي در شركت هاي دولتي ايراناست. در بخش كيفي ديدگاه 15 نفر از كارشناسان مالي و رؤساي حسابداري صنعتي و در بخش كمي 384 نفر از كاركنان شركت هاي دولتي ايران انتخاب و با استفاده ازتكنيك دلفي، تحليل سلسله مراتبي و مدل سازي ساختاري تفسيري الگو طراحي شد. تحليل محتواي كيفي با روش تم و در بخش كمي از روش كمترين مجذورات جزئي (PLS) استفاده شد. بر اساس الگوهاي كمي، يافته ها نشان مي دهد سازمانها جهت حفظ مزيت رقابتي بايد با تغييرات ناشي از منابع خارجي اثرگذار بر عملكرد شركت ها( رقبا، مشتريان، دولت و تغيير قوانين) و از منابع داخلي در قالب كاهش هزينه ها و بهبود كيفيت هماهنگ و سياست ها و اقدامات لازم را بعمل آورند.

The main purpose of this study is to investigate the relationship between interactive and diagnostic approach in the use of management control systems with the acceptance of new management accounting activities and its impact on the success of these activities in Iranian state-owned companies. The statistical population in the present study is all financial experts and heads of industrial accounting in Iranian state-owned companies. In this study, the views of 15 financial experts and heads of industrial accounting in Iranian state-owned companies have been used, and in a small number of employees of Iranian state-owned companies, about 384 people were considered as available sample. The interview was used to collect research data in the qualitative part and a questionnaire was used in the quantitative part. In this research, Delphi technique, hierarchical analysis and interpretive structural modeling have been used to identify and design the pattern of index relations. Qualitative data analysis in this study was performed by theme analysis method. MAXQDA software was used for qualitative content analysis. Also, in a small part, structural equation modeling methods, ie partial least squares (PLS) method were used to test the measurement model and research hypotheses. According to the results, 17 identified criteria were evaluated and approved based on the opinion of experts. Based on the results, the proposed model was analyzed as a structural equation model and it was shown that the proposed model has a fit and is quantitatively approved. Finally, it can be concluded that in order to maintain a competitive advantage, organizations must adapt to changes in external accounting, such as competitors, customers, government and changing laws, as well as internal sources such as cost reduction and quality improvement; It can help managers make the right decisions to make the business environment more dynamic