Examining the Moderating Effect of Industry Competition on Relationship between Privatization, Financial Performance and Using of Management Accounting Tools in TSE
Publish Year: 1395
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJFMA-1-3_007
تاریخ نمایه سازی: 13 آذر 1400
Abstract:
In many countries, particularly developing countries, economic reforms, especially privatization, are considered as a strategic approach. The growth of the government decreases the competition in the market, and so, some fields should be privatized in order to create the competition. By moving towards privatization and the changes in competition methods and the presentation of the World Trade, the importance of management accounting tools (MATs) is more pronounced. This research is based on the Contingency Theory that was confirmed in Tehran’s Stock Exchange (TSE). This paper investigates the moderating effect of industry competition (IC) on relationship between privatization, financial performance and using of MATs in TSE. MATs data were collected through questionnaires, the competition data were obtained from financial statements information of ۴۸ firms listed in TSE and privatization data were obtained from privatization organization website (IPO). The results indicate a positive relation between privatization and MATs in firms listed in TSE which industry competition, as a moderator variable, enhances this relation. Considering the general policies of principle ۴۴ to increase the competition, it is used as a moderator variable in this study of this study show that privatized companies, in today’s too competitive situations. The result showed which privatization and Industry Competition lead to the companies use the MATs more than before. Hence these companies be used to more MATs because of industry competition that was established by privatization in TSE. Finally, the variables of the model can explain ۹۳.۲% of MATs
Keywords:
Industry Competition (IC) , Management Accounting Tools , Stages of Development of Management Accounting (SDMA) , Privatization , Tehran’s Stock Exchange (TSE
Authors
Zahra Dianati Deilami
Associate Professor of accounting, Faculty of financial sciences, Kharazmi University, Tehran, Iran
Amir Alambeigi
Assistant Professor of agricultural engineering, University of Tehran, Tehran, Iran
Morteza Barzegar
MSc of accounting, Faculty of financial sciences, Kharazmi University, Member of IMAA and IFEA, Tehran, Iran
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