Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the relationship between internal control rank of companies with brand name and performance

Document Type : Original Article

Authors
1 Master of Accounting, Islamic Azad University, Shahroud Branch, Shahroud, Iran
2 Associate Professor, Department of Accounting, Islamic Azad University, Shahroud Branch
Abstract
Today, success in marketing practices is not considered as a science but as a value in order to advance the goals of companies, which requires understanding the internal and functional environment of companies and reforming problematic structures. In fact, the purpose of this study was to investigate the relationship between internal control rank of companies with brand and performance. The research period was 1392 to 1397 and in this period, 73 companies of Tehran Stock Exchange were selected by eliminating systematic sampling. The results showed that the relationship between the rank of internal controls on the brand at a level of error of 1% and performance at a level of error of 5% has a positive and significant effect and makes the brand capabilities of companies both in terms of value creation and in terms of Strengthen performance such as increasing corporate market share.
Keywords