The Impact Examination of the Techniques of Management Accounting on the Performance of Tile Companies of Yazd

Sepideh Soltani (), Shahnaz Nayebzadeh () and Mahmoud Moeinaddin ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2014, vol. 4, issue 1, 382-389

Abstract: The objective of the present research is the impact examination of management accounting measures on the performance of tile companies in Yazd. The research model is formed using the variable of management accounting techniques as the independent variable and performance as the dependent variable. The methodology of the research is applied from the viewpoint of objective and is correlative from the standpoint of methodology that the needed data is collected by employing questionnaire tool and descriptive method. The statistical population has been tile factories of Yazd. Simple random sampling was used for choosing the sample, and 52 acceptable samples were collected. Furthermore, structural equations modeling with the help of partial least square and Smart PLS software were used to test hypotheses and the validity of the model. The results of the research show that pricing techniques, decision-making for investment and budgeting have significant and direct relationship with performance.

Keywords: Intellectual Capital; Management Accounting Techniques; Performance (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:4:y:2014:i:1:p:382-389

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