Privatization, Changes in Management Accounting Practices and their impacts on Financial Performance – Evidence from Iran

Publish Year: 1399
نوع سند: مقاله ژورنالی
زبان: English
View: 139

This Paper With 31 Page And PDF Format Ready To Download

  • Certificate
  • من نویسنده این مقاله هستم

استخراج به نرم افزارهای پژوهشی:

لینک ثابت به این Paper:

شناسه ملی سند علمی:

JR_IJFIFSA-4-3_002

تاریخ نمایه سازی: 24 فروردین 1401

Abstract:

The purpose of this study is to investigate the impacts of external and internal organizational factors of the privatization process on management accounting practices and the impact of these changes on the financial performance of listed companies on Tehran Stock Exchange that more than ۵۱% of the companies' shares have been transferred to the private sector. This research, based on institutional and structural theories, provides an exhaustive explanation of changes in management accounting practices by considering the conflict of the internal and external factors and the role of the human factor in the privatization process. In this study, according to the general policies of Article ۴۴ of the Constitution, to increase competitive advantage, management accounting has been used as a mediating variable in the relationship between privatization and financial performance. To this research, ۶۰ companies which their ownership transferred to the private sector during the period from ۲۰۰۲ to ۲۰۱۸ were investigated. To collect data, questionnaire survey and companies financial statements were adopted and to test the hypothesis Structural equation An investigating of the impacts of external and internal organizational ۱۹ modeling using Smart PLS software. The findings of the study show that external and internal organizational factors in the privatization process, have a significant impact on the management accounting practices that these changes effects on the financial performance of companies. The result is that in the privatization process, the external and internal organizational factors and contradiction of the incompatibility of these factors with the human factor provide the conditions for changes in management accounting practices that effect on the financial performance of companies. The results of the current study could be useful for the effectiveness of management accounting changes and their impact on the financial performance of companies in the merger and acquisition processes in developing countries.

Authors

Fatemeh Safari Sarchah

Ph.D. Candidate, Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran.

Hassan Yazdifar

Prof. of Accounting and Head of Accounting, Department of Finance and Economics, Bournemouth University, England.

Ahmad Pifeh

Assistant Prof., Department of Accounting, Sistan and Baluchestan University, Zahedan, Iran.

مراجع و منابع این Paper:

لیست زیر مراجع و منابع استفاده شده در این Paper را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود Paper لینک شده اند :
  • Abdel-Kader, M., & Luther, R. (۲۰۰۸). The impact of firm ...
  • Abeydeera, S., Tregidga, H., & Kearins, K. (۲۰۱۶). Sustainability reporting–more ...
  • Abolhassani, A.(۲۰۱۰). Investigating the effect of privatization of state-owned companies ...
  • Abubakar Nuhu, N., Baird, K ., & Appuhami, R. (۲۰۱۶). ...
  • Ahmad, K. (۲۰۱۲). The use of management accounting practices in ...
  • Albu, N., & Albu, C. (۲۰۱۲). Factors associated with the ...
  • Alhashmi, A.(۲۰۱۴).An Empirical Investigation of Management Accounting and Control Systems ...
  • Aliabadi, S., Dorestani, A., & Balsara, N. (۲۰۱۳). The Most ...
  • Al-Khasawneh, S. M., Endut, W. A., & Rashid, N. M. ...
  • Al-Nimer, M.B. (۲۰۱۰). An exploratory study on factors influencing the ...
  • Amat,J,Carmona,S.and Roberts, H. (۱۹۹۴).Context and change in management accounting systems: ...
  • Arabi, M., & Kavianifard, H.(۲۰۱۳). Examining the relation between stage ...
  • Ardakani, S; Izadi, M, & Izadi, F.(۲۰۱۸). Investigating the effect ...
  • Asadi, A; Zandedel, A, & Kiani Nejad, A. (۲۰۱۳). Relationship ...
  • Asghar, B., Wasim, A., Jahanzaib, M., & Hussain, S., (۲۰۱۶). ...
  • Azarbayjani, K., Soroush Yar, A., & Yarian Kupani, S.(۲۰۱۱). Searching ...
  • Bachiller, P., (۲۰۱۷).A meta-analysis of the impact of privatization on ...
  • Bartley, T. (۲۰۰۳). Certifying forests and factories: States, social movements, ...
  • Burns, J.and Baldvinsdottir, G.(۲۰۰۷).The Changing Role of ManagementAccountants. in Hopper, ...
  • Chan, A. M. Y. (۲۰۱۵). Accounting regulation research and structuration ...
  • Chan, A. M. Y. (۲۰۱۷). Accounting systems in cultural context: ...
  • Collier, P.M. (۲۰۰۱).The power of accounting: a field study of ...
  • Cosset, J. C., Durnev, A., & dos Santos, I. O. ...
  • Dahmardeh Ghalehno, M; Bahman Doust, B; Zarei, H, & Soleimani, ...
  • Dehgan, R., Khodamipour, A., & Sadeghi, Z. (۲۰۱۵). Studying Effect ...
  • Demerjian, P., Lev, B., & MacVay, S.(۲۰۱۲). Quantifying managerial ability: ...
  • DianatiDeilami, Z., Alambeigi, A., & Barzegar, M. (۲۰۱۶). Investigating the ...
  • DiMaggio, P. J., & Powell, W. W. (۱۹۸۳). The iron ...
  • Dublish, N., & Kansal, M. S. (۲۰۲۰). Privatization of Public ...
  • Firoozkoohi, A; & Zarei, H. (۲۰۱۹). A Review of the ...
  • Galyan, G., & Lutz, S.(۲۰۰۷). Firm Performance and Privatization in ...
  • Ghasemi, R., Noor Azmi, M., Karami, M., Norkhairul, H.B., & ...
  • Giddens, A. (۱۹۸۴). The Constitution of Society: Outline of the ...
  • Granlund, M. (۲۰۰۱).Towards explaining stability in and around management accounting ...
  • Gord, A., Waqfi, S. H., & Fakuri, M.(۲۰۱۴). Investigating the ...
  • Gudarzvand Chegini, M., & Mirzad Zare, M.(۲۰۱۰).The effects of ceding ...
  • Haldma, T.and Laats, K. (۲۰۰۲).Contingencies influencing the management accounting practices ...
  • Higgins, C., & Larrinaga, C. (۲۰۱۴). ۱۶ Sustainability reporting. Sustainability ...
  • Hoffman, A. J. (۱۹۹۹). Institutional evolution and change: Environmentalism and ...
  • Hopwood, A.G. (۱۹۷۲). An empirical study of the role of ...
  • Innes, J., & Mitchell, F. (۱۹۹۰). The Process of Change ...
  • Jafari Jam, H; Ali Asgari, F; & Zarei, H. (۲۰۱۹). ...
  • Johnson, G., Smith, S., & Codling, B.(۲۰۰۰). Micro-Processes of Institutional ...
  • Jones, C. (۱۹۸۵). An empirical study of the evidence for ...
  • Kashanipour, M., & Rasaeian, A. (۲۰۰۱). The relationship between Tobin’s ...
  • Khani, A., & Ahmadi, M. (۲۰۱۲). Performance evaluation based on ...
  • Laitinen, E.K. (۲۰۰۱)."Management Accounting Change in Small Technology Companies: Towards ...
  • Leykun, F. (۲۰۲۰). Privatization Modalities and Business Valuation: An Ethiopian ...
  • Macarthur, J. (۲۰۰۶)."Cultural Influences on German versus U.S. management Accounting ...
  • Mahoney, R. L. (۲۰۱۱). EVA momentum as a performance measure ...
  • Maziriri, E, T., & Mapuranga, M. (۲۰۱۷). The Impact of ...
  • Moung Yin Chan, A., Lo, P., & Ng, K. (۲۰۲۰). ...
  • Nguyen, N.T., Nguyen, T. T.H., Chu, T. T. T., Nguyen, ...
  • Nikoo Maram, H., & Alaviyan Qavanini, M. (۲۰۰۹). A study ...
  • Oanh Le,T.T., Bui,T.N., Tran,T.T.P., & Nguyen,Q.H.(۲۰۲۰). Factors affecting the application ...
  • Parker, D. (۱۹۹۵). Privatization and agency status: identifying the critical ...
  • Peers, H., Easley, D., Hvidkjaer, S., & Hara, M, O., ...
  • Pirayesh, R., & Seydi, F.(۲۰۱۵). Investigating the relationship between management ...
  • Pradhan, D., Swain, P, K., & Dash, M.(۲۰۱۸).Effect Of Management ...
  • Ramamonjiarivelo, Z., Weech-Maldonado, R., Hearld, L., Pradhan, R., & Davlyatov, ...
  • The Effects of Intra- and Extra-Organizational Factors on Management Accounting Practices in the Privatization Processes: Evidence from Iran [مقاله ژورنالی]
  • Scott, W. R. (۱۹۸۷), The adolescence of institutional theory. Administrative ...
  • Scott, W. R. (۲۰۱۳). Institutions and organizations: Ideas, interests, and ...
  • Seo, G. H. (۲۰۲۰). Competitive Advantages of International Airline Alliances: ...
  • Spathis, C., & Constantinides, S.(۲۰۰۴). Enterprise resource planning systems’ impact ...
  • Stubbs, W., & Higgins, C., (۲۰۱۴). Integrated Reporting and internal ...
  • Sulaiman, S., & Ramli, A.(۲۰۰۸). What factors drive change in ...
  • Termes, A., Edwards Jr, D. B., & Verger, A. (۲۰۲۰). ...
  • TuanMat, T.Z., Smith, M., & Djajadikerta, H.(۲۰۱۰). Management Accounting and ...
  • Vanhonnaeker, L. (۲۰۲۰). The Impacts of Local Equity Requirements on ...
  • Verbeeten, F. (۲۰۱۰).The Impact of Business Unit Strategy, Structure and ...
  • Villegas, A., Molinos-Senante, M., Maziotis, A., & Sala-Garrido, R. (۲۰۲۰). ...
  • Wanderley, C.D.A.(۲۰۱۴).Privatisation and management accounting change: the drivers of changes ...
  • Waweru, N.M., Hoque, Z., & Uliana, E.(۲۰۰۴). Management accounting change ...
  • Weijermars, R., & Moeller, J. (۲۰۲۰). Saudi Aramco Privatization in ...
  • Yalcin, N., Bayrakderaglu, A., & Kahraman, C. (۲۰۱۲). Application of ...
  • Zarei, H., Yazdifar, H., & Ghaleno, M. D., Adzmaneh, R. ...
  • نمایش کامل مراجع