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The Relationship between Management Accounting Practices and Competitive Advantage at Secondary School Level | ||
| School Administration | ||
| مقاله 15، دوره 8، شماره 1، تیر 2020، صفحه 322-302 اصل مقاله (1.35 M) | ||
| نوع مقاله: Quantitative Research Paper | ||
| شناسه دیجیتال (DOI): https://doi.org/10.34785/J010.2020.282 | ||
| نویسنده | ||
| محمد نظری پور* | ||
| .استادیار گروه حسابداری دانشگاه کردستان، سنندج، ایران | ||
| چکیده | ||
| 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 | ||
| Strategy؛ Competitive Advantage؛ Management Accounting Practices؛ Secondary School؛ Sanandaj | ||
| مراجع | ||
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