Determining the Position of the Ethical Dimension in the Dimensions of the Management Accounting Services Quality Using the Fuzzy Analysis Hierarchical Process
نویسندگان
1 Assistant professor, Department of accounting, Baft Higher Education Complex, Shahid Bahonar University of Kerman, Kerman, Iran.
2 Assistant Professor, Department of Accounting, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran.
3 lecturer, Department of accounting, Baft Higher Education Complex, Shahid Bahonar University of Kerman, Kerman, Iran.
4 Assistant professor, Department of accounting, Baft Higher Education Complex, Shahid Bahonar University of Kerman, Kerman, Iran.
doi
10.30470/er.2025.2026706.1317چکیده
The main goal of this study is to identify the quality dimensions of management accounting services, determine the position of the ethical dimension, and rank them using the FAHP. The constructs of each dimension were explained by reviewing related studies, and then the dimensions and constructs of each dimension were ranked using FAHP. The statistical population is managers of manufacturing companies at all levels, who work in the financial sector and are familiar with management accounting services. The study period is 2022-2023 and the data collection tool is a questionnaire. 208 questionnaires were analyzed using the Friedman and T-test. The quality dimensions of management accounting services are classified into dimension four: technical, functional, image, and ethical. The results showed a significant difference between the ratings of management accounting service quality before and after using the FAHP. In addition, based on the ranking of the FAHP, the importance of the quality dimensions of management accounting services is, respectively, the technical dimension, functional dimension, image dimension, and ethical dimension. The constructs of the ethics dimension are polite behavior of personnel, compliance with professional ethics of personnel, providing unbiased information, and providing honest information. Based on the results, increasing the services quality has a direct relationship with the constructs of technical, functional, image, and ethical dimensions. Therefore, special attention should be paid to the constructs of these dimensions. Also, the management accounting department in each organization should prepare checklists that include the constructs of the quality dimensions of management accounting services and evaluate their performance based on these checklists.
