Influence of cost accounting change on performance of manufacturing firms
نویسنده
چکیده
Available online 28 March 2014
منابع مشابه
Investigating the Empirical Effect of ABC Stages on the Performance of Companies
The major aim of this study is to extend Zhang and Isa’s (2011) study by investigating the moderating effect of the stages of ABC application on the firms’ performance. This study selects 106 Chinese manufacturing companies and employs multiple regression technique and structural equation modelling. It examines whether successful application of the ABC directly affects the firm’s performance, a...
متن کاملManagement Accounting Education for the 21st Century Firms
Management accounting has become a subject of hot debates over the last four decades and has undergone a major transformation. It is argued that traditional management accounting roles have either disappeared or been changed. The debate is based on the belief that roles of ‘Management Accountants’ require new forms of education and training, with more emphasis on the practicality of the subjec...
متن کاملThe impact of organizational innovation through innovation capabilities in process and product on the performance of manufacturing firms
Abstract Innovation is considered as a critical factor for organizations to create value and sustainable competitive advantage in today's complex and changing environment. Organizations with more innovation, in response to the changing environments and creating development of new capabilities that allows them to achieve better performance will be more successful. The aim of curr...
متن کاملSupplier Development Activities and Buying Firm’s Performance: An Empirical Investigation of Iranian SMEs
This study attempts to investigate the major antecedent factors that influence manufacturing SMEs intentions toward the implementation of supplier development activities in Iranian SMEs. In order to achieve this objective, the research constructs were developed. The conceptual framework underlying this study was based on the theories of supplier development activities and social capital. These...
متن کاملThe Effects of Information System Integration on Financial Performance Mediated by Cost Performance and Quality Performance: An SEM-based Analysis
This study investigated the effects of information system (IS) integration on financial performance in Tehran Stock Exchange with an emphasis on the mediating role of cost performance and quality performance. This survey was carried out in 2018 by distributing 300 questionnaires among all CEOs, financial administrative vice-presidents, accounting managers, and accountants of manufacturing compa...
متن کامل