Investigating the effect of management control system on behavioral accounting with emphasis on the perception of organizational justice and organizational commitment

The purpose of this study is to investigate the effect of management control system on behavioral accounting with emphasis on the perception of organizational justice and organizational commitment. This study is an applied study in terms of its objectives. Besides, the data were collected using standard questionnaires. The statistical population of this study includes financial deputies, financial managers, supervisors and heads of accountings of listed companies. To investigate the impact of the research variables, structural equation modeling with the partial least squares approach was used. The results showed that managers' participation in setting objectives which is one of the components of the management control system will increase managers' perception of procedural justice and thus leads to behave ethically in accounting and improves the quality of financial statements. The Perception of procedural and distributive justice was also observed in the use of multiple measures of performance and quality of feedback by the company. Moreover, multiple measures of performance have an indirect positive effect on the quality of financial statements through organizational commitment and also distributive justice has an indirect positive effect on the quality of financial statements through organizational commitment.

Keywords:

Organizational justice , Behavioral accounting , Management Control System , organizational commitment