محیط خارجی سازمان و تأثیر آن بر رویه های حسابداری مدیریت استراتژیک: یک بررسی تجربی

نوع مقاله : علمی - پژوهشی

نویسندگان

گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران

چکیده

چکیده گسترده :
اهداف: رشد اقتصادی در ایران با سایر اقتصاد‌های نوظهور و توسعه‌یافته فاصله دارد. پیش‌بینی‌های اقتصادی حاکی از کاهش رشد اقتصادی در کشور ایران است. شرکت‌های سهامی عام بخش مهمی از اقتصاد ایران را شامل می‌شود، بهبود عملکرد این شرکت‌ها در فضای متلاطم سیاسی و اقتصادی کنونی، می‌تواند حرکت کشور به سمت توسعه‌یافتگی و افزایش رشد اقتصادی را بهبود بخشد. استفاده از روش‌های حسابداری مدیریت استراتژیک تاثیر قابل توجهی بر عملکرد شرکت‌ها دارد، پذیرش این تکنیک‌ها می‌تواند منجر به تسریع فرایند رشد اقتصاد ایران شود. هدف این پژوهش بررسی تأثیر عدم اطمینان محیطی خارجی بر بکارگیری رویه‌های حسابداری مدیریت استراتژیک در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران و فرابورس ایران و شرکت‌های زیر مجموعه آن‌ها است. 
روش پژوهش: این پژوهش از لحاظ فلسفه از نوع اثباتی، از نظر منطق اجراء از نوع قیاسی، از نظر هدف از نوع کاربردی، از نظر فرآیند اجراء از نوع کمی، از نظر زمان انجام از نوع مقطعی- گذشته‌نگر، از نظر روش گردآوری داده‌ها پرسشنامه و از نظر شیوه تحلیل داده‌ها از نوع همبستگی است. در پژوهش حاضر برای جمع‌آوری داده‌ها از پرسش‌نامه استاندارد استفاده شده است. قبل از توزیع پرسش‌نامه نهایی، پنج پاسخگو (حسابداران مدیریت) که در رده‌های مدیریتی بالا و میان‌رده حضور داشتند، برای انجام یک مطالعه مقدماتی جهت اصلاحات لازم در پرسشنامه به‌منظور قابل‌فهم‌تر و عملیاتی‌تر کردن پرسش‌نامه انتخاب شدند. بر اساس نظرات پاسخ‌دهندگان، پرسشنامه اصلاح و سپس به شرکت‌های هدف ارسال شد. از آنجا که حجم جامعه و واریانس جامعه نامشخص است حجم نمونه 170 نفر تعیین شد.
یافته‌ها: نتایج بدست آمده از تحلیل داده‌ها نشان داد که عدم قطعیت محیطی بالا با ضریب معنادری 0.001، و آماره T: 7.043-، نوسانات در محیط خارجی با ضریب معناداری 0.001 و آماره T: 4.193-، ابهام اطلاعات محیطی با ضریب معناداری 0.001 و آماره T: 7.939-،  عدم قطعیت بالا در مورد نتایج تصمیمات با ضریب معناداری 0.001 و آماره T: 4.378-، شدت رقابت زیاد یا سطح معنادری 0.001 و آماره T: 6.445-، رهبری بازار توسط شرکت‌های رقیب با سطح معناداری 0.001 و آماره T: 8.606-، در بکارگیری تکنیک‌های حسابداری مدیریت استراتژیک موثر هستند. همچنین نتایج به دست آمده از تحلیل نشان داد، غیرقابل پیش‌بینی بودن محیط با ضریب معناداری 0.213 و آماره T: 1.262-، کمبود اطلاعات در مورد عوامل محیطی با ضریب معناداری 0.446 و آماره T: 0.764- و وجود رقابت تنش‌زا با ضریب معناداری 0.058 و آماره T: 1.905- تاثیری در بکارگیری تکنیک‌های حسابداری مدیریت استراتژیک ندارد.
نتیجه‌گیری: این مطالعه به بررسی تأثیر متغیرهای محیطی خارجی و شدت رقابت بر رویه‌های حسابداری مدیریت استراتژیک در شرکت‌های بورسی ایران پرداخت. یافته‌ها نشان داد که عوامل کلیدی محیطی (شامل عدم اطمینان، نوسانات و ابهام) و شدت رقابت (به ویژه از منظر تسلط رقبا) به طور مثبت با بکارگیری رویه‌های حسابداری مدیریت استراتژیک مرتبط هستند. در مقابل، جنبه‌هایی مانند غیرقابل پیش‌بینی بودن محض محیط و رقابت تنش‌زا، تأثیر معنی‌داری در این زمینه نداشتند. این نتایج، بر اهمیت تطبیق استراتژی‌های حسابداری مدیریت با ویژگی‌های محیطی و رقابتی تأکید کرده و راهنمایی برای مدیران در جهت بهبود عملکرد رقابتی و منافع سهامداران در بازارهای پویا ارائه می‌دهد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Organizational External Environment and Its Impact on Strategic Management Accounting Practices: An Empirical Study

نویسندگان [English]

  • Mohammad Hossein Safarzadeh Safarzadeh
  • Seyyed Abbas HOOSHMAND KASHANI
Accounting Departement, management and Accounting Faculty, Shahid beheshti university, tehran, iran
چکیده [English]


Objectives: Iran’s economic growth lags behind that of other emerging and developed economies, and forecasts suggest a continuing decline. Publicly listed companies represent a substantial component of Iran’s economic structure; thus, improving their performance amid the current turbulent political and economic conditions can contribute significantly to national development and sustainable economic growth. The strategic application of management accounting techniques has a pronounced effect on organizational performance, and the adoption of such methods may accelerate Iran’s economic advancement. Accordingly, this study investigates the effect of external environmental uncertainty on the implementation of strategic management accounting (SMA) practices among companies listed on the Tehran Stock Exchange and the Iranian Over-the-Counter (OTC) Market, as well as their subsidiaries.
Methods: From a philosophical perspective, the research adopts a positivist approach; its logic of reasoning is deductive, its purpose is applied, and its implementation process is quantitative. The research design is longitudinal–retrospective, with data collected through a questionnaire-based survey and analyzed using a correlational method. A standardized questionnaire was employed for data collection. Prior to final distribution, five managerial accountants in upper and middle management positions participated in a pilot test to refine the instrument’s clarity and practical relevance. Following the pre-test feedback, appropriate revisions were made, and the questionnaire was then administered to the target firms. Given that the population size and variance were unknown, the final sample size was determined to be 170 respondents.
Findings: Data analysis revealed that several external environmental factors significantly influence the adoption of SMA techniques. Specifically, high environmental uncertainty (p = 0.001, T = -7.043), market volatility (p = 0.001, T = -4.193), informational ambiguity (p = 0.001, T = -7.939), decision-outcome uncertainty (p = 0.001, T = -4.378), competitive intensity (p = 0.001, T = -6.445), and market dominance by competitors (p = 0.001, T = -8.606) were found to have a significant and positive impact on the use of SMA. In contrast, environmental unpredictability (p = 0.213, T = -1.262), lack of environmental information (p = 0.446, T = -0.764), and stressful competition (p = 0.058, T = -1.905) showed no statistically significant relationship with SMA adoption.
Conclusion: This study examined the effects of external environmental conditions and competitive intensity on the implementation of strategic management accounting practices within Iranian publicly listed firms. The findings confirm that certain external forces—particularly uncertainty, volatility, ambiguity, and market dominance—positively influence SMA adoption. Conversely, pure environmental unpredictability and excessive competitive pressure were not significant predictors. These outcomes highlight the necessity for firms to align their management accounting systems with environmental dynamics and competitive structures to strengthen strategic decision-making, enhance organizational performance, and maximize shareholder value in volatile markets.

کلیدواژه‌ها [English]

  • Strategic Management Accounting
  • External Environment
  • Competitive Intensity

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چشم انداز مدیریت بازرگانی
دوره 24، شماره 62
تیر 1404
صفحه 125-157

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