Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The Impact of Differentiation Strategy, Business Partner Orientation of Management Accountants and Management Accounting Systems on Exploratory Innovation Process and Financial Performance of Companies Listed in Tehran Stock Exchange

Document Type : Original Article

Authors
mohamad mohamadi 1
sepideh davachi 2
1 دپارتمان تخصصی گروه حسابداری . دانشگاه غیر انتفاعی .پرندک
2 parandak
Abstract
The aim of this study was to determine the effect of differentiation strategy, business partner orientation of management accountants and management accounting systems on the process of exploratory innovation and financial performance of companies listed on the Tehran Stock Exchange in 1399 and among financial managers, accountants. Managers, internal auditors and human resource managers. The research hypotheses were tested by PLS software. The results showed that the differentiation strategy has a positive and significant effect on the orientation of management accountants as a business partner. The orientation of management accountants as a business partner affects the use of management accounting system. The orientation of management accountants as a business partner has a significant effect on the use of management accounting system. The use of management accounting system has an impact on innovation. The use of management accounting system affects financial performance. The use of management accounting system has an impact on exploratory innovation. The use of exploratory innovation management accounting system is effective.
Keywords
Business Partner Orientation of Management Accountants
Management Accounting Systems
Exploratory Innovation
Financial Performance