تعداد نشریات | 31 |
تعداد شمارهها | 305 |
تعداد مقالات | 3,002 |
تعداد مشاهده مقاله | 3,635,528 |
تعداد دریافت فایل اصل مقاله | 4,604,850 |
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 | ||
Alhazmi, N. (2018). A theoretical framework for physical asset management practices. Journal of Facilities, 36(3/4) 135-150. Allain, E., & Laurin, C. (2018). Explaining implementation difficulties associated with activity-based costing through system uses. Journal of Applied Accounting Research, 19(1), 181-198. Amzat, I. H. (2017). Key performance indicators for excellent teachers in Malaysia: A measurement model for excellent teaching practices. International Journal of Productivity and Performance Management, 66(3), 298-319. Bajaj, S., Garg, R., & Sethi, M. (2018). Total quality management: a critical literature review using Pareto analysis. International Journal of Productivity and Performance Management, 67(1), 28-154. Barigozzia, F., & Ma, C. A. (2018). Product differentiation with multiple qualities. International Journal of Industrial Organization, 61, 380-412. Boyer, K. K., & Lewis, W. M. (2002). Competitive priorities: investigating the need for trade- offs in operations strategy. Production and Operations Management, 11(1), 9-20. Brui, O. (2018). Implementation of strategic management based on the balanced scorecard in a university library. Library Management, 39(8/9), 530-540. Coulter, M. (2010). Strategic Management in Action, 5th ed., Prentice Hall, New Jersey, NJ. Durand, R. (2003). Predicting a firm’s forecasting ability: the roles of organisational illusion of control and organisational attention. Strategic Management Journal, 24(9), 821-838. Fathi EmadAbadi, Y., & Fathi, M. R. (2017). The impact of exam classes on students' success. The 3rd National Conference of New Researches in the Field of Educational Studies and psychology in Iran, Qom, Iran. Ghadami, M. (2018). Studying 10% of the country's students in non-governmental schools, http://www.irna.ir/mazandaran/fa/News/82799639 Gonzalez-Sanchez, D., Suarez-Gonzalez, I., & Gonzalez-Benito, J. (2018). Human resources and manufacturing: where and when should they be aligned? International Journal of Operations & Production Management, 38(7), 1498-1518. Hamid, N. (2018). Use balanced scorecard for measuring competitive advantage of infrastructure assets of state-owned ports in Indonesia: Case in Pelindo IV, Indonesia. Journal of Management Development, 37(2), 114-126. Hilliard, I., & Priede, T. (2018). Benchmarking responsible management and non-financial reporting. Benchmarking: An International Journal, 25(8), 2931-2949. Hood, C. (1991), A Public Management for all Seasons? Public Administration, 69(1), 3-19. Horngren, C. T., Sundem, G. L., Stratton, W. O., Schatzberg, J., & Burgstahler, D. (2009), Introduction to management accounting, 14th ed., Prentice Hall, New York, NY. Iyengar, V. (2007). Introduction to banking, excel books, New Delhi. Jones, G. R. and George, J. M. (2010). Contemporary Management, 7th ed., McGraw Hill, New York, NY. Larcker, D. F., Richardson, S. A., & Tuna, I. R. (2007). Corporate governance, accounting outcomes, and organizational performance. The accounting review, 82(4), 963-1008. Micheli, P., & Mura, M. (2017). Executing strategy through comprehensive performance measurement systems. International Journal of Operations & Production Management, 37(4), 423-443. Raj, A., & Khanna, R. (2018). Benchmarking performance of governance quality in Indian states using MCDM techniques. Benchmarking: An International Journal, 25(8), 2850-2874. Ranjith, V. K. (2016). Business Models and Competitive Advantage. Procedia Economics and Finance, 37, 203-207. Rodrigues, P., & Borges, A. P. (2015). Corporate social responsibility and its impact in consumer decision-making. Social Responsibility Journal, 11(4), 690-701. Roofe, C. (2018). Schooling, teachers in Jamaica and social responsibility: rethinking teacher preparation. Social Responsibility Journal, 14(4), 816-827. Sarkar, S. (2017). Detection of cost leaders in case of private primary school services. Benchmarking: An International Journal, 24(7), 1995-2008. Semuel, H., Siagian H., & Octavia, S. (2017). The Effect of Leadership and Innovation on Differentiation Strategy and Company Performance. Procedia - Social and Behavioral Sciences, 237, 1152-1159. Sigalas, C., & Pekka Economou, V. (2013). Revisiting the concept of competitive advantage: and fallacies arising from its conceptualization. Journal of Strategy and Management, 6(1), 61-80. Tooley, S., & Guthrie, J. (2003). Devolved school-based financial management in New Zealand: observations on the conformity patterns of school organizations to change. Working Paper No. 216, School of Accountancy, Massey University, Massey. Wikstrom, C., & Wikstrom, M. (2005). Grade inflation and school competition: an empirical analysis based on the Swedish upper secondary schools. Economics of Education Review, 24(3) 309-322. | ||
آمار تعداد مشاهده مقاله: 536 تعداد دریافت فایل اصل مقاله: 344 |