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

نوع مقاله: علمی-پژوهشی (کمی)

نویسنده

گروه حسابداری، دانشگاه کردستان، سنندج، ایران

چکیده

در محیط کسب و کار متلاطم امروزی، کسب مزیت رقابتی از جمله اولویتهای اساسی سازمانهای آموزشی است. تکنیکهای حسابداری مدیریت می تواند بسترهای لازم برای تحقق این مهم را فراهم نماید. این پژوهش تلاش دارد تا رابطة بین تکنیکهای حسابداری مدیریت و کسب مزیت رقابتی در سطح مدارس متوسطه دوره دوم را مورد مطالعه و بررسی قرار دهد. پژوهش حاضر از جمله مطالعات کاربردی و به لحاظ روش گردآوری داده ها توصیفی-پیمایشی است. برای گردآوری داده ها از پرسشنامه محقق ساخته در قالب سوالات پنج گزینه ای لیکرت استفاده شده است. جامعة آماری پژوهش حاضر معلمان و مدیران مدارس متوسطة دوم شهر سنندج است. برای تجزیه و تحلیل داده ها از آمار توصیفی و استنباطی (آزمونهای تحلیل عاملی تاییدی و فریدمن) استفاده شده است. براساس نتایج پژوهش بین دو متغیر مزیت رقابتی و تکنیک‌های حسابداری مدیریت رابطة مثبت و معنی‌دار وجود دارد. همچنین براساس نتایج پژوهش، در بخش مزیت رقابتی به ترتیب متغیرهای مسئولیت اجتماعی، مدیریت منابع، استراتژی تمایز و استراتژی رهبری هزینه دارای رتبه های اول تا چهارم و در بخش تکنیک های حسابداری مدیریت به ترتیب متغیرهای مدیریت بر مبنای فعالیت، شاخص های کلیدی عملکرد، مدیریت کیفیت جامع، کارت امتیازی متوازن و بنچ مارک حائز رتبه های اول تا پنجم بودند. برای استفاده هرچه بهتر از تکنیکهای حسابداری مدیریت در راستای کسب مزیت رقابتی، بازنگری در ساختار مدیریتی مدارس متوسطه ضروری به نظر می رسد.

کلیدواژه‌ها


عنوان مقاله [English]

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

نویسنده [English]

  • Mohammad Nazaripour
Accounting Department, University of Kurdistan, 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

دوره 8، شماره 1
بهار 1399
صفحه 300-320
  • تاریخ دریافت: 03 اسفند 1397
  • تاریخ بازنگری: 27 اردیبهشت 1398
  • تاریخ پذیرش: 10 دی 1398