Privatization, Changes in Management Accounting Practices and their impacts on Financial Performance – Evidence from Iran
محل انتشار: مجله مالی ایران، دوره: 4، شماره: 3
سال انتشار: 1399
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 238
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شناسه ملی سند علمی:
JR_IJFIFSA-4-3_002
تاریخ نمایه سازی: 24 فروردین 1401
چکیده مقاله:
The purpose of this study is to investigate the impacts of external and internal organizational factors of the privatization process on management accounting practices and the impact of these changes on the financial performance of listed companies on Tehran Stock Exchange that more than ۵۱% of the companies' shares have been transferred to the private sector. This research, based on institutional and structural theories, provides an exhaustive explanation of changes in management accounting practices by considering the conflict of the internal and external factors and the role of the human factor in the privatization process. In this study, according to the general policies of Article ۴۴ of the Constitution, to increase competitive advantage, management accounting has been used as a mediating variable in the relationship between privatization and financial performance. To this research, ۶۰ companies which their ownership transferred to the private sector during the period from ۲۰۰۲ to ۲۰۱۸ were investigated. To collect data, questionnaire survey and companies financial statements were adopted and to test the hypothesis Structural equation An investigating of the impacts of external and internal organizational ۱۹ modeling using Smart PLS software. The findings of the study show that external and internal organizational factors in the privatization process, have a significant impact on the management accounting practices that these changes effects on the financial performance of companies. The result is that in the privatization process, the external and internal organizational factors and contradiction of the incompatibility of these factors with the human factor provide the conditions for changes in management accounting practices that effect on the financial performance of companies. The results of the current study could be useful for the effectiveness of management accounting changes and their impact on the financial performance of companies in the merger and acquisition processes in developing countries.
کلیدواژه ها:
نویسندگان
Fatemeh Safari Sarchah
Ph.D. Candidate, Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran.
Hassan Yazdifar
Prof. of Accounting and Head of Accounting, Department of Finance and Economics, Bournemouth University, England.
Ahmad Pifeh
Assistant Prof., Department of Accounting, Sistan and Baluchestan University, Zahedan, Iran.
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