تأثیر تناسب اقتضایی و میزان اهمیت و توجه به رویه‌ها و ابزارهای حسابداری مدیریت بر عملکرد شرکت

 

References

Abdel-Kader, M. & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2–27.

Abdel-Kader, M.G. (2011). Review of Management Accounting Research. Palgrave Macmillan. Basingstoke. United Kingdom.

Abdolrahimian, M. H. & Mobad, Sh. (2019). The relationship between accounting information systems, organizational capabilities, and organizational performance in companies listed on the Tehran Stock Exchange. International Conference on New Findings in Accounting, Management, Economics, and Banking, Tehran. Retrieved from https://civilica.com/doc/800653 (in Persian)

Adu-Gyamfi, J., Yusheng, K. & Chipwere, W. (2020). The impact of management accounting practices on the performance of manufacturing firms: An empirical evidence from Ghana. Research Journal of Finance and Accounting, 11(20), 100–113.

Aflatouni, A. (1402). Econometrics in financial and accounting research with EViews software. Tehran: Termeh Publications. (in Persian)

Aharon, D. Y. & Yagil, Y. (2019). The Impact of Financial Leverage on the Cost of Equity. International Journal of Economics and Financial Issues, 9(2), 175–188.

Akuma, J. K., Tackie, G., Idun, A. A.-A. & Kwaning, E. A. (2024). Management Accounting Practices and Sustainability Performance of Manufacturing Firms in Ghana. American Journal of Industrial and Business Management, 14, 214-241.

Albright, T. & Lam, M. (2006). Managerial accounting and continuous improvement initiatives: A retrospective and framework. Journal of Managerial Issues, 18(2), 157-174. https://doi.org/10.2307/40604532

Alimoradi, A. & Borzoupour, S. (2017). Strategy, management accounting systems, and performance of Iranian petrochemical companies in the light of contingency theory. Iranian Journal of Oil & Gas Science and Technology, 6(2), 61–74.

Al-Matari, E.M., Al‐Swidi, A.K. & Fadzil, F.H. (2014). The Measurements of Firm Performance's Dimensions. Asian Journal of Finance and Accounting, 6, 24-49. https://doi.org/10.5296/ajfa.v6i1.4761

Alroqy, F. (2020). Factors influencing cost and management accounting practices in manufacturing companies listed on the Saudi Stock Exchange. Alexandria Journal of Accounting Research, 4(3), 1–49.

Al‑Zararee, A., Al‑Sawalhah, J. & Samara, A. (2021). The Relationship between the Return on Equity (ROE) and the Capital Structure of the Jordanian Public Shareholding Industrial Companies. Academy of Accounting and Financial Studies Journal, 25(1), 1–14.

Arseneault, R. & Gagnon, J. (2024). Managerial accounting practices, HR metrics, and firm performance. Advances in Accounting, 64, 1-14.

Ax, C. & Greve, J. (2017) Adoption of Management Accounting Innovations: Organizational Culture Compatibility and Perceived Outcomes. Management Accounting Research, 34, 59-74. https://doi.org/10.1016/j.mar.2016.07.007

Barzegar, M. (2016). The relationship between the level of privatization, the use of management accounting tools, and the financial performance of companies listed on the Tehran Stock Exchange (Master’s thesis). University of Economic Sciences. (in Persian)

Bauwhede, H. V. (2009). On the relation between corporate governance compliance and operating performance. Accounting and Business Research, 39(5), 497–513. https://doi.org/10.1080/00014788.2009.9663380

Biabani, S. & Garkaz, M. (2015). Investigating the relationships between the presence of women managers on the board of directors and the performance of listed companies in the Tehran Stock Exchange. Journal of Accounting Knowledge and Management Auditing, 3(12), 63-74. SID. https://sid.ir/paper/238167/en (in Persian)

Bojanowski, P., Grave, E., Joulin, A. & Mikolov, T. (2017). Enriching Word Vectors with Subword Information. Transactions of the Association for Computational Linguistics, 5, 135–146.

Borzoopour, S. (2014). The relationship between strategy, management accounting systems, and the performance of petrochemical companies within the framework of contingency theory (Master’s thesis). University of Qom, Faculty of Management and Economics. (in Persian)

Chang, K., Lasyoud, A. A. & Osman, D. (2023). Management accounting system: Insights from the decision making theories. Social Sciences & Humanities Open. 8(1). 100529. https://doi.org/10.1016/j.ssaho.2023.100529

Chenhall, R. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organization and Society, 28(2-3), 127-168. https://doi.org/10.1016/S0361-3682(01)00027-7

Chenhall, R. H. (2006). Theorizing contingencies in management control systems research. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbooks of Management Accounting Research, 1, 163-205. https://doi.org/10.1016/S1751-3243(06)01006-6

Clubb, C. & Naffi, M. (2007). The Usefulness of Book-to-Market and ROE Expectations for Explaining UK Stock Returns. Journal of Business Finance & Accounting, 34, 1-32. https://doi.org/10.1111/j.1468-5957.2006.00662.x

Coyte, R., Messner, M. & Zhou, S. (2020). The revival of zero-based budgeting: Drivers and consequences of firm-level adoptions. Accounting and Finance, 62(3), 3147-3188. https://doi.org/10.1111/acfi.12884

Dalla Via, N., Perego, P. & van Rinsum, M. (2018). How accountability type influences information search processes and decision quality. Accounting, Organizations and Society, 75, 79-91. https://doi.org/10.1016/j.aos.2018.10.001

Dianati Deilami, Z., Alambeigi, A. & Barzegar, M. (2016). Investigating the relation between applying advanced management accounting tools and economic value added (EVA). Management Accounting, 9(30), 87-96. SID. https://sid.ir/paper/198871/en (in Persian)

Dianti Deylami, Z., Alambeigi, A. & Khatibi, H. (2016). Investigating the impact of environmental uncertainty on the effectiveness of management accounting tools. Management Accounting and Auditing Knowledge, 5(17), 87–98. (in Persian)

Dickinson, V. (2011) Cash Flow Patterns as a Proxy for Firm Life Cycle. Accounting Review, 86, 1969-1994. https://doi.org/10.2308/accr-10130

Donaldson, L. (2001). The contingency theory of organizations. Sage Publications. ISBN: 978-0761915747

Etemadi, H. & Zareei, Gh. (2005). Factors influencing the need for implementation of target costing and value engineering technique (Emphasis: Automaker industry). Journal of Social Sciences and Humanities of Shiraz University, 22(2), 31-44. SID. https://sid.ir/paper/13350/en (in Persian)

Firk, S., Schmidt, T. & Wolff, M. (2019). Exploring Value-Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence. Contemporary Accounting Research, 36(1), 418-450. https://doi.org/10.1111/1911-3846.12402

Forqandoost Haqiqi, K., Amirhosseini, Z. & Mehrazar, V. (2022). Investigating the relationship between related party transactions and financial performance of the companies listed in Tehran Stock Exchange. Journal of Accounting and Auditing Researches (Accounting Research), 14(53), 25-46. SID. https://sid.ir/paper/1046929/en (in Persian)

Goshu, Y.Y. & Kitaw, D. (2017). Performance measurement and its recent challenge: A literature review. International Journal of Business Performance Management, 18(4), 381-402. https://doi.org/10.1504/IJBPM.2017.087103

Gyamera, E., Abayaawien Atuilik, W., Eklemet, I., Henry Matey, A., Tetteh, L. A. & Kwasi Apreku-Djan, P. (2023). An Analysis of the Effects of Management Accounting Services on the Financial Performance of SME: The Moderating Role of Information Technology. Cogent Business & Management, 10, 218-355.

Hajiha, Z. & Kharratzadeh, M. (2014). Study the relationship between the uses of management accounting innovation and financial indicators of performance evaluation of listed companies in Tehran Stock Exchange. Journal of Accounting Knowledge and Management Auditing, 3(11), 29-40. SID. https://sid.ir/paper/238084/en (in Persian)

Henry, E. & Leone, A. J. (2016). Measuring qualitative information in capital markets research: Comparison of alternative methodologies to measure disclosure tone. The Accounting Review, 91(1), 153-178. https://doi.org/10.2308/accr-51161

Hiebl, M.R.W. & Richter, J.F. (2018). Response rates in management accounting survey research. Journal of Management Accounting Research, 30, 59-79. https://doi.org/10.2308/jmar-52031

Horngren, C., Datar, S. & Rajan, M (2012). Cost accounting: A managerial emphasis. (14th edition). New Jersey: Pearson Prentice Hall Publication.

Hyvönen, J. (2005). Adoption and Benefits of Management Accounting Systems: Evidence from Finland and Australia. Advances in International Accounting, 18, 97-120.

Ismail, K., Zainuddin, S. & Sapiei, N. S. (2010). The use of contingency theory in management and accounting research. Asian Journal of Accounting Perspectives, 3(1), 22–37.

Ittner, C. D. & Larcker, D. F. (2001). Assessing empirical research in managerial accounting: a value-based management perspective. Journal of Accounting and Economics, 32(1-3), 349-410. https://doi.org/10.1016/S0165-4101(01)00026-X

Kai, C. (2011). Performance Evaluation of Company Knowledge Management. Procedia Engineering, 23, 733-739.

Khatibi, H. (2014). The effect of business environment factors on the effectiveness of management accounting tools (Master’s thesis). University of Economic Sciences.
(in Persian)

Khodami Pour, A. & Talebi, R. (2010). The investigation of management accounting tools application by managers of productive companies listed in Tehran Stock Exchange. Journal of Accounting Knowledge, 1(2), 117-137. SID. https://sid.ir/paper/163355/en
 (in Persian)

Kumarasiri, J. & Gunasekarage, A. (2017). Risk regulation, community pressure and the use of management accounting in managing climate change risk: Australian evidence. British Accounting Review, 49(1), 25-38.

Larcker, D., Richardson, S. & Tuna, I. (2007). Corporate Governance, Accounting Outcomes, and Organizational Performance. The Accounting Review, 82, 963-1008.

Malichová, E. & Ďurišová, M. (2015). Evaluation of Financial Performance of Enterprises in IT Sector. Procedia Economics and Finance, 34, 238-243.

Malmi, T. & Brown, D. A. (2008). Management control systems as a package—Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287-300. https://doi.org/10.1016/j.mar.2008.09.003

Mavropulo, O., Rapp, M. S. & Udoieva, I. A. (2021). Value-based management control systems and the dynamics of working capital: Empirical evidence. Management Accounting Research, 52, 100740. https://doi.org/10.1016/j.mar.2021.100740

Mia, L. & Clarke, B. A. (1999). Market Competition, Management Accounting Systems and Business Unit Performance. Management Accounting Research, 137 - 158.

Miller, D. & Friesen, P. H. (1984). A longitudinal study of the corporate life cycle. Management Science, 30, 1161-1183. https://doi.org/10.1287/mnsc.30.10.1161

Mohammadi Sohrabi, M. (2025). The role of modern management accounting tools in improving strategic decision-making of organizations. 2nd International Conference on Accounting, Management, Economics, and Industrial Engineering. Retrieved from https://civilica.com/doc/2283799 (in Persian)

Moores, K. & Yuen, S. (2001). Management accounting systems and organizational configuration: A life-cycle perspective. Accounting, Organizations and Society, 26(4-5), 351-389. https://doi.org/10.1016/S0361-3682(00)00040-4

Myrelid, A. (2013). Essays on manufacturing-related management accounting. Studies in Science & Technology Thesis. Sweden: Linkoping University Electronic Press.

Nair, S. & Nian, Y. S. (2017). Factors affecting management accounting practices in Malaysia. International Journal of Business and Management, 12(10), 177. https://doi.org/10.5539/ijbm.v12n10p177.

Nazaripour, M. & Heidari, A. M. (2024). Investigating the effective factors in the application of strategic management accounting techniques with emphasis on contingent and control variables. Accounting and Auditing Reviews, 31(4), 733–762. (in Persian)

Ndwiga, N. (2011). The role of management accounting in creating and sustaining competitive advantage: A case study in Equity Bank, Kenya. Master of Commerce Dissertation. Pretoria: University of South Africa.

Nguyen, T. H., Nguyen, D. T., Nguyen, T. A. & Nguyen, C. D. (2023). Impacts of contingency factors on the application of strategic management accounting in Vietnamese manufacturing enterprises. Cogent Business & Management, 10(2), Article 2218173. https://doi.org/10.1080/23311975.2023.2218173

Otley, D. T. (2016). The contingency theory of management accounting: A literature review. Management Accounting Research, 35, 45-62. https://doi.org/10.1016/j.mar.2016.02.001

Pakmaram, A. & Rezaei, N. (2016). The impact of competitive environment and organizational characteristics on management accounting practices and organizational performance. 4th International Conference on Applied Research in Management and Accounting, Tehran. Retrieved from https://civilica.com/doc/568320 (in Persian)

Pakmaram, A., Mohammadi, B. & Beikzad, J. (2010). Factors affecting the application of cost management systems in the Iranian petrochemical industry. Beyond Management, 4(14), 131-156. https://civilica.com/doc/1382886 (in Persian)

Penman, S. H. (1991). An Evaluation of Accounting Rate-of-return. Journal of Accounting, Auditing & Finance, 6(2), 233-255. https://doi.org/10.1177/0148558X9100600204

Qiu, F., Hu, N., Liang, P. & Dow, K. (2022). Measuring management accounting practices using textual analysis. Management Accounting Research, 58(1), 1-16. https://doi.org/10.1016/j.mar.2022.100818

Singh, R., Gupta, C.P. & Chaudhary, P. (2024). Defining Return on Assets (ROA) in Empirical Corporate Finance Research: A Critical Review. Empirical Economics Letters, 23(January Special Issue 1), 25–36. https://doi.org/10.5281/zenodo.10901886

Sunarni, C. W. (2013). Management accounting practices and the role of management accountant: Evidence from manufacturing companies throughout Yogyakarta, Indonesia. Review Integrative Business & Economics Research, 2(2), 616-626.

Tabitha, N. & Ogungbade, O. 2016. Cost accounting techniques adopted by manufacturing and service industry within the last decade. International journal of advances in management and economics, 5(1), 48-61.

Tahvildari, P. (1402). The impact of management accounting tools on the financial performance of companies listed on the Tehran Stock Exchange. New Research Approaches in Management and Accounting, 7(4), 1307-1318. (in Persian)

Vărzaru, A. A., Bocean, C. G., Mangra, M. G. & Mangra, G. I. (2022). Assessing the effects of innovative management accounting tools on performance and sustainability. Sustainability, 14(9), 5585. DOI: 10.3390/su14095585

Wang, Y. (2013). Effects of implementation of SAP on management accounting. Vaasan Ammattikorkeakoulu: University of Applied Science

Waweru, N. (2010). The origin and evolution of management accounting: a review of the theoretical framework. Problems and perspectives in management, 8(3), 165-182.

Ylä-Kujala, A., Kinnunen, S., Hyvärinen, T., Tynninen, L. Karri, T. & Ryynänen, H. (2016). The state of management accounting symbolized by five clusters of companies. Nordic Journal of Business, 65(3/4), 55-75.

Zangouei, A. (2020). The effect of management accounting system on organizational innovation, competitive advantage, and company performance (Master’s thesis). Alzahra University, Faculty of Social Sciences and Economics, Tehran. (in Persian)

Zhang, Y., Zhang, F., Yu, H., Yang, N., Zhao, Y., Yang, J. & Yu, H. (2022). Performance evaluation of the practical application of cleaner production management system: A case study of steel company. Journal of Cleaner Production, 379 (Part 1), 134468.

Zimmerman, J.L. (2001). Conjectures regarding empirical managerial accounting research. Journal of Accounting and Economics, 32, 411-427. https://doi.org/10.1016/S0165-4101(01)00023-4

 

References

Abdel-Kader, M. & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2–27.

Abdel-Kader, M.G. (2011). Review of Management Accounting Research. Palgrave Macmillan. Basingstoke. United Kingdom.

Abdolrahimian, M. H. & Mobad, Sh. (2019). The relationship between accounting information systems, organizational capabilities, and organizational performance in companies listed on the Tehran Stock Exchange. International Conference on New Findings in Accounting, Management, Economics, and Banking, Tehran. Retrieved from https://civilica.com/doc/800653 (in Persian)

Adu-Gyamfi, J., Yusheng, K. & Chipwere, W. (2020). The impact of management accounting practices on the performance of manufacturing firms: An empirical evidence from Ghana. Research Journal of Finance and Accounting, 11(20), 100–113.

Aflatouni, A. (1402). Econometrics in financial and accounting research with EViews software. Tehran: Termeh Publications. (in Persian)

Aharon, D. Y. & Yagil, Y. (2019). The Impact of Financial Leverage on the Cost of Equity. International Journal of Economics and Financial Issues, 9(2), 175–188.

Akuma, J. K., Tackie, G., Idun, A. A.-A. & Kwaning, E. A. (2024). Management Accounting Practices and Sustainability Performance of Manufacturing Firms in Ghana. American Journal of Industrial and Business Management, 14, 214-241.

Albright, T. & Lam, M. (2006). Managerial accounting and continuous improvement initiatives: A retrospective and framework. Journal of Managerial Issues, 18(2), 157-174. https://doi.org/10.2307/40604532

Alimoradi, A. & Borzoupour, S. (2017). Strategy, management accounting systems, and performance of Iranian petrochemical companies in the light of contingency theory. Iranian Journal of Oil & Gas Science and Technology, 6(2), 61–74.

Al-Matari, E.M., Al‐Swidi, A.K. & Fadzil, F.H. (2014). The Measurements of Firm Performance's Dimensions. Asian Journal of Finance and Accounting, 6, 24-49. https://doi.org/10.5296/ajfa.v6i1.4761

Alroqy, F. (2020). Factors influencing cost and management accounting practices in manufacturing companies listed on the Saudi Stock Exchange. Alexandria Journal of Accounting Research, 4(3), 1–49.

Al‑Zararee, A., Al‑Sawalhah, J. & Samara, A. (2021). The Relationship between the Return on Equity (ROE) and the Capital Structure of the Jordanian Public Shareholding Industrial Companies. Academy of Accounting and Financial Studies Journal, 25(1), 1–14.

Arseneault, R. & Gagnon, J. (2024). Managerial accounting practices, HR metrics, and firm performance. Advances in Accounting, 64, 1-14.

Ax, C. & Greve, J. (2017) Adoption of Management Accounting Innovations: Organizational Culture Compatibility and Perceived Outcomes. Management Accounting Research, 34, 59-74. https://doi.org/10.1016/j.mar.2016.07.007

Barzegar, M. (2016). The relationship between the level of privatization, the use of management accounting tools, and the financial performance of companies listed on the Tehran Stock Exchange (Master’s thesis). University of Economic Sciences. (in Persian)

Bauwhede, H. V. (2009). On the relation between corporate governance compliance and operating performance. Accounting and Business Research, 39(5), 497–513. https://doi.org/10.1080/00014788.2009.9663380

Biabani, S. & Garkaz, M. (2015). Investigating the relationships between the presence of women managers on the board of directors and the performance of listed companies in the Tehran Stock Exchange. Journal of Accounting Knowledge and Management Auditing, 3(12), 63-74. SID. https://sid.ir/paper/238167/en (in Persian)

Bojanowski, P., Grave, E., Joulin, A. & Mikolov, T. (2017). Enriching Word Vectors with Subword Information. Transactions of the Association for Computational Linguistics, 5, 135–146.

Borzoopour, S. (2014). The relationship between strategy, management accounting systems, and the performance of petrochemical companies within the framework of contingency theory (Master’s thesis). University of Qom, Faculty of Management and Economics. (in Persian)

Chang, K., Lasyoud, A. A. & Osman, D. (2023). Management accounting system: Insights from the decision making theories. Social Sciences & Humanities Open. 8(1). 100529. https://doi.org/10.1016/j.ssaho.2023.100529

Chenhall, R. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organization and Society, 28(2-3), 127-168. https://doi.org/10.1016/S0361-3682(01)00027-7

Chenhall, R. H. (2006). Theorizing contingencies in management control systems research. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbooks of Management Accounting Research, 1, 163-205. https://doi.org/10.1016/S1751-3243(06)01006-6

Clubb, C. & Naffi, M. (2007). The Usefulness of Book-to-Market and ROE Expectations for Explaining UK Stock Returns. Journal of Business Finance & Accounting, 34, 1-32. https://doi.org/10.1111/j.1468-5957.2006.00662.x

Coyte, R., Messner, M. & Zhou, S. (2020). The revival of zero-based budgeting: Drivers and consequences of firm-level adoptions. Accounting and Finance, 62(3), 3147-3188. https://doi.org/10.1111/acfi.12884

Dalla Via, N., Perego, P. & van Rinsum, M. (2018). How accountability type influences information search processes and decision quality. Accounting, Organizations and Society, 75, 79-91. https://doi.org/10.1016/j.aos.2018.10.001

Dianati Deilami, Z., Alambeigi, A. & Barzegar, M. (2016). Investigating the relation between applying advanced management accounting tools and economic value added (EVA). Management Accounting, 9(30), 87-96. SID. https://sid.ir/paper/198871/en (in Persian)

Dianti Deylami, Z., Alambeigi, A. & Khatibi, H. (2016). Investigating the impact of environmental uncertainty on the effectiveness of management accounting tools. Management Accounting and Auditing Knowledge, 5(17), 87–98. (in Persian)

Dickinson, V. (2011) Cash Flow Patterns as a Proxy for Firm Life Cycle. Accounting Review, 86, 1969-1994. https://doi.org/10.2308/accr-10130

Donaldson, L. (2001). The contingency theory of organizations. Sage Publications. ISBN: 978-0761915747

Etemadi, H. & Zareei, Gh. (2005). Factors influencing the need for implementation of target costing and value engineering technique (Emphasis: Automaker industry). Journal of Social Sciences and Humanities of Shiraz University, 22(2), 31-44. SID. https://sid.ir/paper/13350/en (in Persian)

Firk, S., Schmidt, T. & Wolff, M. (2019). Exploring Value-Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence. Contemporary Accounting Research, 36(1), 418-450. https://doi.org/10.1111/1911-3846.12402

Forqandoost Haqiqi, K., Amirhosseini, Z. & Mehrazar, V. (2022). Investigating the relationship between related party transactions and financial performance of the companies listed in Tehran Stock Exchange. Journal of Accounting and Auditing Researches (Accounting Research), 14(53), 25-46. SID. https://sid.ir/paper/1046929/en (in Persian)

Goshu, Y.Y. & Kitaw, D. (2017). Performance measurement and its recent challenge: A literature review. International Journal of Business Performance Management, 18(4), 381-402. https://doi.org/10.1504/IJBPM.2017.087103

Gyamera, E., Abayaawien Atuilik, W., Eklemet, I., Henry Matey, A., Tetteh, L. A. & Kwasi Apreku-Djan, P. (2023). An Analysis of the Effects of Management Accounting Services on the Financial Performance of SME: The Moderating Role of Information Technology. Cogent Business & Management, 10, 218-355.

Hajiha, Z. & Kharratzadeh, M. (2014). Study the relationship between the uses of management accounting innovation and financial indicators of performance evaluation of listed companies in Tehran Stock Exchange. Journal of Accounting Knowledge and Management Auditing, 3(11), 29-40. SID. https://sid.ir/paper/238084/en (in Persian)

Henry, E. & Leone, A. J. (2016). Measuring qualitative information in capital markets research: Comparison of alternative methodologies to measure disclosure tone. The Accounting Review, 91(1), 153-178. https://doi.org/10.2308/accr-51161

Hiebl, M.R.W. & Richter, J.F. (2018). Response rates in management accounting survey research. Journal of Management Accounting Research, 30, 59-79. https://doi.org/10.2308/jmar-52031

Horngren, C., Datar, S. & Rajan, M (2012). Cost accounting: A managerial emphasis. (14th edition). New Jersey: Pearson Prentice Hall Publication.

Hyvönen, J. (2005). Adoption and Benefits of Management Accounting Systems: Evidence from Finland and Australia. Advances in International Accounting, 18, 97-120.

Ismail, K., Zainuddin, S. & Sapiei, N. S. (2010). The use of contingency theory in management and accounting research. Asian Journal of Accounting Perspectives, 3(1), 22–37.

Ittner, C. D. & Larcker, D. F. (2001). Assessing empirical research in managerial accounting: a value-based management perspective. Journal of Accounting and Economics, 32(1-3), 349-410. https://doi.org/10.1016/S0165-4101(01)00026-X

Kai, C. (2011). Performance Evaluation of Company Knowledge Management. Procedia Engineering, 23, 733-739.

Khatibi, H. (2014). The effect of business environment factors on the effectiveness of management accounting tools (Master’s thesis). University of Economic Sciences.
(in Persian)

Khodami Pour, A. & Talebi, R. (2010). The investigation of management accounting tools application by managers of productive companies listed in Tehran Stock Exchange. Journal of Accounting Knowledge, 1(2), 117-137. SID. https://sid.ir/paper/163355/en
 (in Persian)

Kumarasiri, J. & Gunasekarage, A. (2017). Risk regulation, community pressure and the use of management accounting in managing climate change risk: Australian evidence. British Accounting Review, 49(1), 25-38.

Larcker, D., Richardson, S. & Tuna, I. (2007). Corporate Governance, Accounting Outcomes, and Organizational Performance. The Accounting Review, 82, 963-1008.

Malichová, E. & Ďurišová, M. (2015). Evaluation of Financial Performance of Enterprises in IT Sector. Procedia Economics and Finance, 34, 238-243.

Malmi, T. & Brown, D. A. (2008). Management control systems as a package—Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287-300. https://doi.org/10.1016/j.mar.2008.09.003

Mavropulo, O., Rapp, M. S. & Udoieva, I. A. (2021). Value-based management control systems and the dynamics of working capital: Empirical evidence. Management Accounting Research, 52, 100740. https://doi.org/10.1016/j.mar.2021.100740

Mia, L. & Clarke, B. A. (1999). Market Competition, Management Accounting Systems and Business Unit Performance. Management Accounting Research, 137 - 158.

Miller, D. & Friesen, P. H. (1984). A longitudinal study of the corporate life cycle. Management Science, 30, 1161-1183. https://doi.org/10.1287/mnsc.30.10.1161

Mohammadi Sohrabi, M. (2025). The role of modern management accounting tools in improving strategic decision-making of organizations. 2nd International Conference on Accounting, Management, Economics, and Industrial Engineering. Retrieved from https://civilica.com/doc/2283799 (in Persian)

Moores, K. & Yuen, S. (2001). Management accounting systems and organizational configuration: A life-cycle perspective. Accounting, Organizations and Society, 26(4-5), 351-389. https://doi.org/10.1016/S0361-3682(00)00040-4

Myrelid, A. (2013). Essays on manufacturing-related management accounting. Studies in Science & Technology Thesis. Sweden: Linkoping University Electronic Press.

Nair, S. & Nian, Y. S. (2017). Factors affecting management accounting practices in Malaysia. International Journal of Business and Management, 12(10), 177. https://doi.org/10.5539/ijbm.v12n10p177.

Nazaripour, M. & Heidari, A. M. (2024). Investigating the effective factors in the application of strategic management accounting techniques with emphasis on contingent and control variables. Accounting and Auditing Reviews, 31(4), 733–762. (in Persian)

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