Accounting and Auditing Studies

Accounting and Auditing Studies

The Effect of Company Size on the Strategic Role of Management Accounting Techniques in the Sustainability of Company Performance in during and before the Inflationary Stagnation Period

Document Type : Original Article

Authors
Farshad Sabzalipour 1
Ali Sayadi Somar 2
Shima Shamohammadi 3
1 Assistant Prof., Faculty of Literature and Human Sciences, Ilam University, Ilam, Iran
2 Assistant Prof, Faculty of Management and Economics, Lorestan University, Khoramabad, Iran.
3 M.Sc.Accounting, Department of Humanities and and Social Sciences, University of Kurdistan, Iran.
10.22034/iaas.2024.211401
Abstract
The purpose of this study is to investigate the effect of company size on the Strategic role of management accounting techniques in the performance sustainability in during and before the inflationary stagnation period prevailing in the country. For this purpose, Irokhin et al.'s (2019) model is used to measure and classify management accounting techniques. The data analysis and research hypotheses test were conducted using SPSS and Smart-PLS softwares based on the data of 117 companies admitted to the Tehran Stock Exchange for a period of 8 years (1392-1399). The results show that companies have used management accounting techniques more during the inflationary stagnation than before inflationary stagnation period. Also, during the inflationary stagnation period, the increase in the use of management accounting techniques among small companies was more than large companies. In addition, the company size has a significant effect on the relationship between the use of management accounting techniques and the performance sustainability during and before the inflationary stagnation period. This means that companies use management accounting techniques in proportion to the perceived level of environmental risk and environmental uncertainty.
Keywords
Management Accounting Techniques
Performance Sustainability
Inflationary Stagnation
Company Size
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Accounting and Auditing Studies
Volume 13, Issue 51
Autumn 2024
Pages 163-180