Presenting the model of using management accounting system based on the role of dynamic environment, digital business models and product innovation
نویسندگان
1 Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran
2 Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
3 Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran
4 Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
doi
10.22075/ijnaa.2024.33474.4989چکیده
This research aims to present a model of using management accounting systems based on the role of the dynamic environment, digital business models, and product innovation. The statistical population of the research was the managing directors, financial managers, and accountants of the companies admitted to the Tehran Stock Exchange; based on the Morgan table, 387 people were selected as a sample, and the research questionnaire was distributed and collected among them. The information collected by questionnaires was analyzed using structural equation modelling by SPSS24 and SmartPLS3 software. The results showed that the dynamic environment and digital business model have a positive and significant relationship with the use of management accounting systems and product innovation. Product innovation has a mediating and positive role in the relationship between the dynamic environment and the use of the management accounting system. Product innovation has a mediating and positive role in the relationship between the digital business model and the use of the management accounting system. Finally, it can be said that management accounting systems are increasing based on dynamic environments, digital business models, and product innovation in companies listed to the Tehran Stock Exchange.
