Studying the impact of emergency factors on the effectiveness of management accounting tools

Abstract

The conditional approach to designing a management accounting system is based on the view that there is no relevant global accounting system that can be used equally in all organizations and in all situations. Therefore, the best system depends on the conditions in which the company operates. The main purpose of this research is to investigate the impact of emergency factors on The effectiveness of management accounting tools in this regard, this research focuses on the impact of emergency factors on organizational activities by looking at the mediating role of using management accounting tools. Banks and insurance companies) in 2022. Accordingly, the total number of economic units is equal to 32 and the number of statisticians is equal to 285 persons, 163 persons were selected as a sample and finally, 156 completed questionnaires were received in order to test the hypotheses, the structural equation modeling method and the Smart program were used -PLS. The results of the research showed that among the emergency factors, business strategy and technology have a positive impact and that the external environment has a negative impact on organizational activities. The results also showed that the organizational structure, company size, and type of industry have no significant impact on organizational activities. Finally, the results showed that the use of management accounting tools had no mediating effect on the relationship between emergency factors and organizational activities.