بررسي ابهام كاري و عدم تمركز سيستم حسابداري مديريت در شركت توزيع برق نواحي استان تهران

Evaluation of uncertainty and the absence of focus on management accounting systems in the areas of electricity distribution company in Tehran

سيستم هاي حسابداري مديريت اطلاعات لازم در برنامه ريزي و كنترل را فراهم مي سازند . فعاليت هاي اين نظام عبارتست از جمع آوري، طبقه بندي، تلخيص، پردازش، تحليل و گزارش اطلاعات به مديريت و نظاير آن . اهداف اصلي اين تحقيق عبارتند از : 1- تعيين اثربخشي سيستم حسابداري مديريت بر عملكرد مديران،2 - مشخص نمودن عوامل موثر بر سيستم حسابداري مديريت، 3- تعيين معيارهاي اثربخشي عملكرد مديران، 4- تعيين عوامل موثر بر كارايي سيستم حسابداري مديريت در فرآيند راهبري سازمان كه با استفاده از پرسشنامه از مديران ارشد شركت توزيع برق نواحي استان تهران داده هاي لازم جمع آوري شد و براي آزمون فرضيه ها از آزمون فيشر و تحليل رگرسيون استفاده گرديد.نتايج پژوهش نشان مي هد كه بين ابهام كاري و سيستم حسابداري مديريت رابطه مثبت وجود ندارد. بين عدم تمركز و سيستم حسابداري مديريت رابطه مثبت وجود دارد.بين سيستم حسابداري مديريت و عملكرد مديران رابطه مثبت وجود دارد.سيستم حسابداري مديريت فاقد اثر مداخله گرانه بر روي ارتباط بين ابهام كاري و عملكرد مديران است.سيستم حسابداري مديريت داراي اثر مداخله گرانه بر روي ارتباط بين عدم تمركز و عملكرد مديران است.

Accounting systems provides management information in planning and control .The activities of this system is collecting classifying, summarizing, processing, analyzing and reporting information to managers and like this. Management accounting reports, unlike financial accounting information must be usable in internal decision making. Main purposes of this research are: 1) Determining the effectiveness of management accounting system on performance of managers. 2) Identifying effective factors on management accounting system. 3) Determining effective standards on performance of managers. 4) Determining factors in performance management accounting system in the process of leading organization. Research has been made by asking questions from senior managers of in Tehranʹs regional electricity distribution companies. Questionnaire was used in this study .Fisher and regression analysis were used to prove the hypothesis. Regards to analyses of hypothesizes these results had be found: • There is a not significant direct relation between TU and MAS. • There is a significant direct relation between DEC and MAS. • There is a significant direct relation between MAS and managerial performance. MAS as conceptualized by the MAS dimensions of scope, timelines, integration, aggregation have not a significant intervening effect on the relationship between TU and managerial performance. MAS as conceptualized by the MAS dimensions of scope, timelines, integration, aggregation have not a significant intervening effect on the relationship between DEC and managerial performance