A Data Envelopment Analysis Model to Provide a Dynamic Accounting Information System for Measuring the Financial Effectiveness of Management Accounting System

Advances in Mathematical Finance and Applications

مقاله 10، دوره 7، شماره 1، فروردین 2022، صفحه 153-170   

نوع مقاله: Research Paper

شناسه دیجیتال (DOI): 10.22034/amfa.2021.1913146.1504

نویسندگان

Ali Azizimehr^{* 1}؛ Ghodatolah Talebnia²؛ Hamid Reza Vakili Fard³

¹Department of Accounting, Qeshm International Campus, Science Branch, Islamic Azad University, Qeshm, Iran

²department of Accounting, Science and Research branch, Islamic Azad University, Tehran , Iran

³Science and Research Branch, Tehran, Iran

چکیده

The secret to achieving your organization's goals in complex and challenging environments is to make the right managerial and rational decisions. In this regard, the accounting information system as one of the sources of information for the decision of managers is of particular importance. Therefore, in order to achieve these goals, it is necessary to have an accounting information system with dynamic capabilities. The dynamic capability of the accounting information system (hidden variable) was measured by the observed variables of flexibility, continuous evaluation, continuous investment and system variability. Therefore, based on this argument, the aim of the present study is to provide a dynamic capability model of the accounting system based on the financial effectiveness of the management accounting system. Data envelopment analysis is a well-known methodology that is applied to evaluate the selected firms based on the most important features. The results of analysis of the proposed method on 86 companies listed on the Tehran Stock Exchange and analysis and analysis of data by structural equation modeling show that the dynamic capability of the accounting information system consists of (flexibility, continuous evaluation, continuous investment and system variability). The result indicate that the management accounting system is effective.

کلیدواژه‌ها

Data Envelopment Analysis؛ Financial Evaluation؛ Management Accounting System Effectiveness؛ Accounting Dynamic Capability؛ Accountability Information System Flexibility

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