Factors Influencing Management Accounting Change Case of Algerian Companies
| المصدر: | مجلة البشائر الاقتصادية |
|---|---|
| الناشر: | جامعة طاهري محمد، بشار - كلية العلوم الاقتصادية والعلوم التجارية وعلوم التسيير |
| المؤلف الرئيسي: | Mesbah, Yakout (Author) |
| المجلد/العدد: | مج7, ع3 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2021
|
| الشهر: | ديسمبر |
| الصفحات: | 993 - 1007 |
| DOI: |
10.33704/1748-007-003-060 |
| ISSN: |
2437-0932 |
| رقم MD: | 1203326 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Management Accounting Change | Factors | Contingency Theory | PLS | Algerian Companies
|
| رابط المحتوى: |
عدد مرات التحميل
3
| المستخلص: |
This article aims to study the factors that influence management accounting change’ by focusing on the contingency theory. This study contains a theoretical model that explains the relationships between the contingent variables and management accounting change. Using smart PLS3 software, the results obtained indicate that the differentiation strategy is the most important variable affecting changes in management accounting systems, and that the relationship between competition and changes in management accounting systems is mediated by a differentiation strategy and a decentralized organizational form. |
|---|---|
| ISSN: |
2437-0932 |
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