Proposing a Model of Management Accountants’ Networking and Strategic Management Accounting with the Moderating Role of Information System Quality
Keywords:
Management accountants’ networking, strategic management accounting techniques, information system quality, organizational culture, healthcare organizationsAbstract
The purpose of this study is to examine the effect of management accountants’ networking on the implementation of strategic management accounting (SMA) techniques and to investigate the moderating roles of information system quality and organizational culture in healthcare organizations in the country. This research is quantitative and descriptive–analytical in nature. The statistical population consists of managers and accountants working in the country’s healthcare organizations. A cluster random sampling method was employed, and data were collected through a standardized questionnaire. Data analysis was conducted using descriptive statistics, confirmatory factor analysis (CFA), and partial least squares structural equation modeling (PLS-SEM). The results revealed that management accountants’ networking has a positive and significant effect on the implementation of strategic management accounting techniques. Furthermore, information system quality and a result-oriented organizational culture play positive and significant moderating roles in strengthening this relationship. However, an innovation-oriented organizational culture did not have a significant effect on this relationship. Additionally, the control variables—competition and environmental uncertainty—had positive and significant effects on the implementation of SMA techniques, whereas service diversity showed no significant effect. The reliability and validity indices of the constructs, including Cronbach’s alpha, composite reliability, and average variance extracted (AVE), indicated the validity and reliability of the measurement instruments. The findings emphasize that management accountants’ networking and the enhancement of information system quality can serve as effective strategies to improve the efficiency of strategic management accounting technique implementation. Moreover, fostering a result-oriented organizational culture can strengthen the impact of strategic management actions within healthcare organizations.
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Copyright (c) 2025 Morteza Rezaei (Author); Hossein Shafiee; Abbas Sheybani Tzrji (Author)
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