Document Type : Original Article
Authors
1
Accounting Departement, management and Accounting Faculty, Shahid beheshti university, tehran, iran
2
Accounting Department, management and accounting Faculty, Shahid Beheshti university, tehran, iran
Abstract
Purpose: This research aims to investigate the impact of external environmental uncertainty on the application of strategic management accounting practices in companies listed on the Tehran Stock Exchange and the Iranian Over-the-Counter (OTC) market, as well as their subsidiaries.
Methodology: This research, in terms of philosophy, is of a positive type; in terms of implementation logic, it is deductive; in terms of purpose, it is applied; in terms of implementation process, it is quantitative; in terms of time frame, it is longitudinal-retrospective.
Findings: The results obtained from data analysis showed that high environmental uncertainty (with a significance level of 0.001, T-statistic: -7.043), fluctuations in the external environment (with a significance level of 0.001, T-statistic: -4.193), ambiguity of environmental information (with a significance level of 0.001, T-statistic: -7.939), high uncertainty about the outcomes of decisions (with a significance level of 0.001, T-statistic: -4.378), high intensity of competition (with a significance level of 0.001, T-statistic: -6.445), and market leadership by competing companies (with a significance level of 0.001, T-statistic: -8.606) are effective in the application of strategic management accounting techniques. The results obtained from the analysis also showed that unpredictability of the environment (with a significance level of 0.213, T-statistic: -1.262), lack of information about environmental factors (with a significance level of 0.446, T-statistic: -0.764), and the existence of stressful competition (with a significance level of 0.058, T-statistic: -1.905) do not have a significant impact on the application of strategic management accounting techniques.
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