Modeling Factors Affecting the Application of Management Accounting Techniques In Small and Medium Enterprises Using Fuzzy Cognitive Mapping

Document Type : Original Article

Authors

1 Ph.D. Student, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.

2 Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.

3 Assistant Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.

4 Associate Professor Department of Management, Yazd Branch, Islamic Azad University, Yazd, Iran.

Abstract

Management accounting emphasizes managers' using of accounting information in organizations in order to make informed business decisions. The main objective of this study was to determine the factors affecting the application of management accounting techniques in small and medium industrial units. In this regard, using the content analysis method, an inclusive set of factors affecting the application, based on Institutional and Contingency Theories, was recognized, and factors appropriate to the nature of small and medium- sized enterprises were selected via measuring expertise and screening method. Finally, using fuzzy cognitive mapping technique, the causal relationships between the effective variables and the intensity of the relationships were examined. The findings indicated that from the viewpoint of the financial experts in the present study, such variables as in-service training of employees, spirit of cooperation among managers and their collectivism, type of industry and corporate activity, level of production technology, intensity of competition in industry and environmental uncertainty were found to have the highest impact. on small and medium-sized companies; thereby by strengthening these factors, the process of applying management accounting techniques can be improved in these enterprises.

Keywords

References

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International Journal of Finance & Managerial Accounting
Volume 6, Issue 23 - Serial Number 23
October 2021
Pages 113-127

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