Accounting and Auditing Studies

Accounting and Auditing Studies

Investigating The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Application of Strategic Management Accounting Techniques

Document Type : Original Article

Authors
Mahdi Bazrafshan Koujal 1
Davood Yousofvand 2
Ghasem Rekabdar 3
1 Department of Accounting, Khorramshahr International Branch, Islamic Azad University, Khorramshahr, Iran
2 Department of Accounting, Faculty Member of Parandak University, Parandak, Iran
3 Department of Mathematics, Abadan Branch, Islamic Azad University, Abadan, Iran
10.22034/iaas.2023.184727
Abstract
The relationship between strategy management, control systems based on management accounting and company performance has attracted a lot of attention in accounting and management researches. The main purpose of this research is the effect of managers' social conservatism on company performance, considering the mediating role of strategic management accounting techniques. The research method is descriptive-survey type. Also, in order to collect information, three questionnaires of managers' social conservatism, application of strategic management techniques and company performance have been used. The statistical population of this research consists of 384 experts, chief accountants and financial managers of companies admitted to the Tehran Stock Exchange (during the fall of 2021), which were selected non-randomly. For this purpose, Pearson's correlation test was used in SPSS and SmartPLS software to check the research hypotheses. The results of the research show that the social conservatism of managers has a significant effect on the accounting techniques of strategic management and the direction of the negative effect has been obtained. Also, accounting techniques of strategic management and social conservatism of managers have a significant impact on company performance. In the continuation of bootstrapping mediation shows that strategic management accounting techniques have a significant effect on the relationship between managers' social conservatism and company performance.
Keywords
Corporate Performance
Social Conservatism
Strategic Management Accounting Techniques
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Accounting and Auditing Studies
Volume 12, Issue 47
Autumn 2023
Pages 113-130