Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the Impact of Management Accounting Information System, Innovation Strategy, Human Capital and Internal Process Performance on Financial Performance

Document Type : Original Article

Authors
farhad molavi 1
mohamad mohamadi 2
1 parandak
2 دپارتمان تخصصی گروه حسابداری . دانشگاه غیر انتفاعی .پرندک
Abstract
The purpose of this study is to investigate the impact of management accounting information system, innovation strategy, human capital and internal process performance on financial performance. This study, according to the applied purpose, the type of data is quantitative and the method of implementation is descriptive-survey correlation and the statistical sample includes 264 people. According to the assumptions of statistical tests, structural equation modeling methods were used using PLS. Software. The results of the first hypothesis showed that the management accounting information system has a significant effect on the financial performance of the company. The results of the second hypothesis showed that the innovation strategy has a significant effect on the financial performance of the company. The results of the third hypothesis stated that human capital has a significant effect on the financial performance of the company. The fourth hypothesis also showed that the performance of the internal process has a significant effect on the financial performance of the company.
Keywords
Management accounting information system
innovation strategy
human capital
internal process performance
financial performance