بررسی رابطۀ بین کسب مزیّت رقابتی و فنون حسابداری مدیریت در مدارس متوسطه

نوع مقاله: علمی-پژوهشی (کمی)

نویسنده

استادیار گروه حسابداری دانشگاه کردستان، سنندج، ایران

چکیده

پژوهش حاضر به لحاظ روش گردآوری داده‌ها توصیفی-پیمایشی است. برای گردآوری داده­ها از پرسشنامه محقق ساخته در قالب سؤالات پنج گزینه­ای لیکرت استفاده‌شده است. جامعه آماری پژوهش حاضر کلیه­ی معلمان و مدیران مدارس متوسطه دوم شهر سنندج به تعداد 350 نفر است که بر اساس جدول مورگان نمونه­ای به تعداد 188 نفر در پژوهش به کمک روش تصادفی ساده جهت مشارکت و پاسخ به پرسشنامه‌ها انتخاب‌شده است. برای تجزیه‌وتحلیل داده‌ها از آمار توصیفی و استنباطی (آزمون­های تحلیل عاملی تأییدی و فریدمن) استفاده‌شده است. بر اساس نتایج پژوهش بین دو متغیر مزیت رقابتی و تکنیک‌های حسابداری مدیریت رابطه مثبت و معنی‌دار وجود دارد. نتایج پژوهش نشان می­دهد متغیر مستقل قادر به تبیین و تغییر متغیر مستقل به مقدار 8/0 است. همچنین بر اساس نتایج پژوهش، در بخش مزیت رقابتی به ترتیب متغیرهای مسئولیت اجتماعی، مدیریت منابع، استراتژی تمایز و استراتژی رهبری هزینه دارای رتبه­های اول تا چهارم و در بخش تکنیک‌های حسابداری مدیریت به ترتیب متغیرهای مدیریت بر مبنای فعالیت، شاخص­های کلیدی عملکرد، مدیریت کیفیت جامع، کارت امتیازی متوازن و بنچ­مارک حائز رتبه­های اول تا پنجم بودند. درنهایت، برای استفاده هرچه بهتر از تکنیک‌های حسابداری مدیریت در راستای کسب مزیت رقابتی، بازنگری در ساختار مدیریتی مدارس متوسطه ضروری به نظر می‌رسد.  

کلیدواژه‌ها


عنوان مقاله [English]

The Relationship between Management Accounting Practices and Competitive Advantage at Secondary School Level

نویسنده [English]

  • Mohammad Nazaripour
Assistant Professor, Department of Accounting, Kurdistan University, Sanandaj, Iran
چکیده [English]

In today’s turbulent business environment, gaining competitive advantage is one of the basic priorities of educational organizations. Management accounting practices can provide the ground for this important goal. The purpose of this study is to investigate the relationship between management accounting practices and gaining competitive advantage at secondary school level. This research is an applied study and in terms of data collection method is descriptive. The researchers made questionnaire used to collect data based on five-point Likert scale. The population of this study is the teachers and mangers of the secondary school of Sanandaj. To analyze data, descriptive and inferential statistics (confirmatory factor analysis and Friedman test) were used. According to the research findings, there is a positive and significant relationship between the competitive advantage and management accounting practices. The research results show in the competitive advantage section, the variables of social responsibility, resource management, differentiation strategy and cost leadership strategy are ranked first to fourth. In the management accounting practices section, the variables of activity based management, key performance indicators, total quality management, balanced scorecard, benchmarking are ranked first to fifth. In order to make the best use of management accounting practices for gaining competitive advantage, modifying and reviewing the management structure of secondary schools is necessary.
In today’s turbulent business environment, gaining competitive advantage is one of the basic priorities of educational organizations. Management accounting practices can provide the ground for this important goal. The purpose of this study is to investigate the relationship between management accounting practices and gaining competitive advantage at secondary school level. This research is an applied study and in terms of data collection method is descriptive. The researchers made questionnaire used to collect data based on five-point Likert scale. The population of this study is the teachers and mangers of the secondary school of Sanandaj. To analyze data, descriptive and inferential statistics (confirmatory factor analysis and Friedman test) were used. According to the research findings, there is a positive and significant relationship between the competitive advantage and management accounting practices. The research results show in the competitive advantage section, the variables of social responsibility, resource management, differentiation strategy and cost leadership strategy are ranked first to fourth. In the management accounting practices section, the variables of activity based management, key performance indicators, total quality management, balanced scorecard, benchmarking are ranked first to fifth. In order to make the best use of management accounting practices for gaining competitive advantage, modifying and reviewing the management structure of secondary schools is necessary.
In today’s turbulent business environment, gaining competitive advantage is one of the basic priorities of educational organizations. Management accounting practices can provide the ground for this important goal. The purpose of this study is to investigate the relationship between management accounting practices and gaining competitive advantage at secondary school level. This research is an applied study and in terms of data collection method is descriptive. The researchers made questionnaire used to collect data based on five-point Likert scale. The population of this study is the teachers and mangers of the secondary school of Sanandaj. To analyze data, descriptive and inferential statistics (confirmatory factor analysis and Friedman test) were used. According to the research findings, there is a positive and significant relationship between the competitive advantage and management accounting practices. The research results show in the competitive advantage section, the variables of social responsibility, resource management, differentiation strategy and cost leadership strategy are ranked first to fourth. In the management accounting practices section, the variables of activity based management, key performance indicators, total quality management, balanced scorecard, benchmarking are ranked first to fifth. In order to make the best use of management accounting practices for gaining competitive advantage, modifying and reviewing the management structure of secondary schools is necessary.
In today’s turbulent business environment, gaining competitive advantage is one of the basic priorities of educational organizations. Management accounting practices can provide the ground for this important goal. The purpose of this study is to investigate the relationship between management accounting practices and gaining competitive advantage at secondary school level. This research is an applied study and in terms of data collection method is descriptive. The researchers made questionnaire used to collect data based on five-point Likert scale. The population of this study is the teachers and mangers of the secondary school of Sanandaj. To analyze data, descriptive and inferential statistics (confirmatory factor analysis and Friedman test) were used. According to the research findings, there is a positive and significant relationship between the competitive advantage and management accounting practices. The research results show in the competitive advantage section, the variables of social responsibility, resource management, differentiation strategy and cost leadership strategy are ranked first to fourth. In the management accounting practices section, the variables of activity based management, key performance indicators, total quality management, balanced scorecard, benchmarking are ranked first to fifth. In order to make the best use of management accounting practices for gaining competitive advantage, modifying and reviewing the management structure of secondary schools is necessary.
In today’s turbulent business environment, gaining competitive advantage is one of the basic priorities of educational organizations. Management accounting practices can provide the ground for this important goal. The purpose of this study is to investigate the relationship between management accounting practices and gaining competitive advantage at secondary school level. This research is an applied study and in terms of data collection method is descriptive. The researchers made questionnaire used to collect data based on five-point Likert scale. The population of this study is the teachers and mangers of the secondary school of Sanandaj. To analyze data, descriptive and inferential statistics (confirmatory factor analysis and Friedman test) were used. According to the research findings, there is a positive and significant relationship between the competitive advantage and management accounting practices. The research results show in the competitive advantage section, the variables of social responsibility, resource management, differentiation strategy and cost leadership strategy are ranked first to fourth. In the management accounting practices section, the variables of activity based management, key performance indicators, total quality management, balanced scorecard, benchmarking are ranked first to fifth. In order to make the best use of management accounting practices for gaining competitive advantage, modifying and reviewing the management structure of secondary schools is necessary.

کلیدواژه‌ها [English]

  • Strategy
  • Competitive Advantage
  • Management Accounting Practices
  • Secondary School
  • Sanandaj
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