مدیریت کیفیت جامع و عملکرد: شواهدی تجربی از نقش میانجی حسابداران مدیریت و سیستم حسابداری مدیریت

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، موسسه آموزش عالی آیندگان، تنکابن، ایران.

2 گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.

چکیده
هدف: هدف این پژوهش بررسی تاثیر مدیریت کیفیت جامع بر عملکرد با تمرکز بر نقش میانجی حسابداران مدیریت و سیستم حسابداری مدیریت است. پژوهش تلاش می‌کند با رویکردی تجربی، درک عمیق‌تری از ساز و کارهای اثرگذاری مدیریت کیفیت جامع بر عملکرد ارایه دهد و به‌طور خاص، مشارکت حسابداران مدیریت و نقش ابزارهای اطلاعاتی حسابداری را در این فرآیند مورد سنجش قرار دهد.
روش‌شناسی پژوهش: برای رسیدن به هدف پژوهش، از پرسشنامه‌‌های استاندارد استفاده شد. نمونه آماری پژوهش را 97 مدیر سطح میانی شرکت‌های تولیدی غرب استان مازندران در سال 1403 تشکیل می‌دهند. نرخ پاسخگویی به پرسشنامه معادل %80.1 گردید. برای تحلیل فرضیه‌ها از نرم‌افزار SmartPls3 و روش مدل‌سازی معادلات ساختاری استفاده شده است.
یافته‌ها: نتایج نشان می‌دهد که بین مدیریت کیفیت جامع و عملکرد رابطه مثبت و معناداری وجود دارد و همچنین نتایج حاکی از آن است که حسابداران مدیریت در به‌کار گیری مدیریت کیفیت جامع بر عملکرد نقش مثبت دارند؛ اما سیستم حسابداری مدیریت، نقش میانجی بین مدیریت کیفیت جامع و عملکرد را بازی نمی‌کند.
اصالت/ارزش‌افزوده علمی: پژوهش با بررسی هم‌زمان دو متغیر میانجی یعنی حسابداران مدیریت و سیستم حسابداری مدیریت در رابطه بین مدیریت کیفیت جامع و عملکرد نهفته است. موضوعی که در ادبیات پیشین به‌ صورت جداگانه یا ناقص مورد توجه قرار گرفته است. این مطالعه با بهره‌گیری از داده‌های واقعی شرکت‌های تولیدی و استفاده از مدل‌سازی معادلات ساختاری، شواهدی نوین و کاربردی در زمینه نقش‌های استراتژیک حسابداران مدیریت در تحقق اهداف کیفیت‌ محور سازمان‌ها ارایه می‌دهد و خلا پژوهشی موجود در خصوص تعامل مدیریت کیفیت جامع با سیستم‌های اطلاعاتی مدیریتی را تا حدی پر می‌کند.

کلیدواژه‌ها


عنوان مقاله English

Total quality management and performance: Empirical evidence of the mediating role of management accountants and the management accounting system

نویسندگان English

Mohsen Imeni 1
Fereydoon Rahnamay Roodposhti 2
Bahareh Faezi 1
1 Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran.
2 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
چکیده English

Purpose: This study aims to investigate the effect of total quality management on performance by focusing on the mediating role of management accountants and the management accounting system. With an empirical approach, the study aims to provide a deeper understanding of the mechanisms underlying total quality management's impact on performance and, in particular, to assess management accountants' participation and the role of accounting information tools in this process.
Methodology: Standard questionnaires were used to achieve the research objective. The study's statistical sample consisted of 97 middle-level managers from manufacturing companies in the west of Mazandaran province in 2024. The questionnaire response rate was 80.1%. SmartPLS3 software and structural equation modeling were used to analyze the hypotheses.
Findings: The results indicate a positive, significant relationship between total quality management and performance. They also indicate that management accountants have a positive role in implementing total quality management in performance. However, the management accounting system does not mediate between total quality management and performance.
Originality/Value: The research examines the relationship between total quality management and performance by reviewing two mediating variables, namely management accountants and the management accounting system; a topic considered separately or incompletely in the previous literature. This study, using real data from manufacturing companies and structural equation modeling, provides new and practical evidence on the strategic roles of management accountants in achieving organizations' quality-oriented goals and partially fills the existing research gap regarding the interaction between total quality management and management information systems.

کلیدواژه‌ها English

Total quality management
Performance
Management accountants
Management accounting system
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