بررسیهای حسابداری و حسابرسی (Mar 2023)
The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques
Abstract
Objective: The adoption of strategic management accounting (SMA) techniques is crucial for effective organizational management. However, the motivation for managers to utilize SMA techniques can be enhanced by creating an innovative culture within the organization. Therefore, this study aims to investigate the influence of an innovative culture on the application of SMA techniques in organizations. Methods: This is an applied and descriptive study. It employed a questionnaire to collect research data consisting of both general and specialized questions. The general questions comprised six items about the participants' gender, organizational position, education level, age group, work history, and study level, which were all related to the field of strategic management accounting techniques. The second part of the questionnaire contained specialized questions, consisting of five items related to the innovative culture construct, which were based on the theoretical foundations adopted by the researchers. The reliability of the questionnaire was tested using Cronbach's alpha, combined reliability, and the amount of extracted variance. Its validity was tested by comparing the mean square root of the extracted variance of each variable with its correlation with other variables. The results were obtained by analyzing the responses of 212 accounting managers of companies listed on the Tehran Stock Exchange in 2021. Structural equation modeling using partial least squares was used to analyze the data. Results: The results of the hypothesis test indicated a significant relationship between innovation culture and the application of strategic management accounting techniques. Additionally, this relationship was influenced by various factors such as gender group, educational group, study level groups, organizational position, and age group. Conclusion: Choosing the right strategy for an organization is a complex and risky task as each strategy creates a distinctive competitive environment. It requires the alignment of organizational strengths and weaknesses with external opportunities and threats. Identifying the most critical and viable strategies that are worthy of resource allocation is crucial for organizations. To achieve their strategic objectives and maintain success, companies must use strategic management accounting techniques. These techniques provide valuable insights and information that enable organizations to make informed decisions, allocate resources effectively, and implement their strategies efficiently. The results of this study demonstrated that innovative culture plays a crucial role in increasing the use of strategic management accounting techniques. As companies adopt new technologies, applying these techniques gives managers advanced tools to make informed decisions. Managers are now more aware of the importance of understanding their organization's culture to gain a competitive advantage over other firms. An innovative culture fosters continuous development, promotes the production of new ideas, and encourages their implementation throughout the organization. The findings of this research can provide valuable insights to managers on acquiring the necessary skills for the survival and growth of their companies.
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