Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty

Document Type : Research Paper

Authors

1 Professor of Accounting, Tarbiat Modares University, Tehran, Iran.

2 Associate Professor of Accounting, Tarbiat Modares University, Tehran, Iran.

3 M.A. of Accounting, Tarbiat Modares University, Tehran, Iran.

4 Responsible of treasury in Refinery 9 of SPGC.

Abstract

Cost Accounting has always been one of the most important systems of management accounting. The purpose of the present study is to investigate the effect of cost accounting changes on financial performance of manufacturing firms through the variable of pricing system by considering moderator effect of perceived environmental uncertainty. The data of the study have also been collected based on the information from 80 manufacturing firms accepted in Tehran Stock Exchange. To analyze the data in this study, partial least squares structural equation modeling (PLS-SEM) was used. The results show that the effect of cost accounting changes on financial performance is positive and significant. Also despite the negative effect of pricing system changes on financial performance, the total effect of cost accounting changes on financial performance was also positive and significant. The results also reveal that moderator effect of perceived environmental uncertainty on the effect of cost accounting changes and pricing system changes on financial performance is not significant.

Keywords

References

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History

  • Receive Date: 02 October 2017
  • Revise Date: 23 January 2018
  • Accept Date: 07 April 2018

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