Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The Role of Organizational Characteristics in the Relationship between Management Accounting Practices and Corporate Sustainability

Document Type : Original Article

Authors
Hamid Rostami Jaz 1
faegh ahmadi 2
mohammad hadi hosseini sarani 3
1 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.
2 .Assistant Professor, Department of Accounting, Gheshm Branch, Islamic Azad University, Gheshm, Iran
3 Ph.D. Student of Accounting, Department of Accounting, Gheshm Branch, Islamic Azad University, Gheshm, Iran
Abstract
The main objective of this study is to investigate the role of organizational characteristics in the relationship between management accounting practices and corporate sustainability. Organizational characteristics in this study include size, age, presence of specialist skills and ownership structure. Needed information in this study are gathered from the questionnaire. The statistical sample of this study is consist of 384 individuals of firms accounting/ financial staff in Fars province considered in 1400. To test the hypotheses, information are analyzed by the structural equation modeling. The results of this study showed that there is significant positive relationship between all management accounting practices (ie, size, age, presence of specialist skills and ownership structure) and corporate sustainability. The results also showed that organizational characteristics play a role in the relationship between management accounting practices and firm sustainability. The study advocates for the existence of a standalone management accounting unit/ department to improve the realization of the benefits embedded in implementing contemporary management accounting practice.
Keywords
Corporate Sustainability
Management Accounting Practices
Organizational Characteristics