A Data Envelopment Analysis Model to Provide a Dynamic Accounting Information System for Measuring the Financial Effectiveness of Management Accounting System
Publish Year: 1401
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_AMFA-7-1_016
تاریخ نمایه سازی: 30 آبان 1400
Abstract:
The secret to achieving your organization's goals in complex and challenging environments is to make the right managerial and rational decisions. In this regard, the accounting information system as one of the sources of information for the decision of managers is of particular importance. Therefore, in order to achieve these goals, it is necessary to have an accounting information system with dynamic capabilities. The dynamic capability of the accounting information system (hidden variable) was measured by the observed variables of flexibility, continuous evaluation, continuous investment and system variability. Therefore, based on this argument, the aim of the present study is to provide a dynamic capability model of the accounting system based on the financial effectiveness of the management accounting system. Data envelopment analysis is a well-known methodology that is applied to evaluate the selected firms based on the most important features. The results of analysis of the proposed method on ۸۶ companies listed on the Tehran Stock Exchange and analysis and analysis of data by structural equation modeling show that the dynamic capability of the accounting information system consists of (flexibility, continuous evaluation, continuous investment and system variability). The result indicate that the management accounting system is effective.
Keywords:
Data envelopment analysis , Financial Evaluation , Management Accounting System Effectiveness , Accounting Dynamic Capability , Accountability Information System Flexibility
Authors
Ali Azizimehr
Department of Accounting, Qeshm International Campus, Science Branch, Islamic Azad University, Qeshm, Iran
Ghodatolah Talebnia
department of Accounting, Science and Research branch, Islamic Azad University, Tehran , Iran
Hamid Reza Vakili Fard
Science and Research Branch, Tehran, Iran