International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Identifying The Effective Factors Of Management Accounting Techniques On The tendency To Earnings Management In Financial Crisis Conditions

Document Type : Original Article

Authors
Noushin Asadi louye 1
Mojtaba Maleki Choubari 2
Sina Kheradyar 3
1 PhD Student, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht,Iran
2 Assistant Prof, Department of Accounting,Rasht Branch, Islamic Azad University, Rasht,Iran
3 Associate Prof, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht,Iran
10.30495/ijfma.2024.77780.2144
Abstract
Improper supervision in companies can have significant effects on employee fraud. identifying effective factors of management accounting techniques can play a crucial role in controlling organizational performance. therefore, the aim of the present study is to identify the effective factors of management accounting techniques on the tendency to earnings management in financial crisis conditions in companies listed on the tehran stock exchange. the statistical population of this study includes financial managers of all companies listed on the tehran stock exchange in 2023, from which 251 individuals were selected as the sample using the cochran test. in this research, a questionnaire and the delphi method were used to collect data. after analyzing the data and testing the research hypotheses using the correlation test and Pearson Method, the results of the research hypotheses indicate that there is a negative and significant relationship between the value chain analysis technique, balanced scorecard technique, organizational culture theory,business process reengineering, artificial intelligence, customer relationship management, and a positive and significant relationship between activity-based costing technique, continuous improvement technique on the tendency to earnings management in financial crisis conditions.
Keywords
management accounting techniques
the tendency to earnings management
financial crisis
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