Estudar o uso dos sistemas de cálculo de custos e seu impacto no desempenho das gerentes na Bolsa de Teerã
Palavras-chave:
Compreensão, sistema de custos, força psicológica, desempenho dos gerentesResumo
Este estudo examina o efeito do uso de sistemas de cálculo de custos pelos gestores, através do poder da psicologia, em seu desempenho. Nesta pesquisa, nós consideramos o conceitual psicológica vigor cuatridimensional (significado, competência, auto-determinação e impacto) e o termo "performance" tem sido usado para se referir ao desempenho individual dos gestores em relação às suas tarefas. Consideramos o desempenho dos gerentes como um subconjunto do desempenho individual e nos concentramos especificamente em como as pessoas fazem sua lição de casa.
Para testar a hipótese, foi realizada uma pesquisa no início de gerentes de nível médio, incluindo 107 gerentes financeiros e gerentes de produção das empresas ativas na Bolsa de Teerão; Em seguida, os resultados foram analisados usando o modelo PLS.
Os resultados indicaram que, apesar de confirmação de uma relação significativa entre a utilização do sistema de administradores de custo e os quatro dimensões de resistência psicológica, nenhuma destas variáveis afecta o desempenho dos gestores. A pesquisa atual estende investigações anteriores de sistemas de custos e aumenta nossa compreensão do papel na melhoria da eficácia de sistemas dispendiosos.
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Referências
Abdi, F. (2001), "Purposeful Costing System: A Peer Approach to Strategic Management of Cost and Value Engineering", Managing Journal, No. 8, pp. 36-56
Al-Omiri, M., and C. Drury. (2007). “A survey of factors influencing the choice of product costing systems inU.K. organizations”. Management Accounting Research, Vol. 18, No .4, pp. 399–424.
Amin Azad, J. (2007), "Psychology of Work and Management," Journal of Labor and Society, No. 23, pp. 47-49.
Anderson, S. W., and S. M. Young. (1999). “The impact of contextual and process factors on the evaluation ofactivity-based costing systems”. Accounting, Organizations and Society, Vol. 24, No.7, pp .525–559.
Anderson, S. W., J. W. Hesford, and S. M. Young. (2002). “Factors influencing the performance of activitybasedcosting teams: A field study of ABC model development time in the automobile industry”.Accounting, Organizations and Society, Vol. 27, No.3, pp.195–211.
Aronson, E., & Mettee, D. (1968).” Dishonest behavior as a function of differential levels of induced self-esteem”. Journal of Personality and Social Psychology, Vol.9, pp.121-127.
Bhimani, A. (ed.) (1996). Management Accounting: European Perspectives. Oxford, U.K.: OxfordUniversity Press.
Bromwich, M., and C. Hong. 1999. Activity-based costing systems and incremental costs. ManagementAccounting Research, Vol.3, pp. 159–168.
Burney, L. L., C. A. Henle, and S. A. Widener. (2009). “A path model examining the relations among strategicperformance system characteristics, organizational justice, and extra- and in-role performance”.Accounting, Organizations and Society, Vol. 34, No. 3-4, pp. 305–321.
Campbell.D., Datar.D., Kulp.S.L, Narayanan, V.G. Clara Xiaoling Chen .(2015).” Testing Strategy with Multiple Performance Measures: Evidence from a Balanced Scorecard at Store24”. Journal of Management Accounting Research: Vol. 27, No. 2, pp. 67-73.Testing Strategy with Multiple Performance Measures.
Chenhall, R. H. (2004). “The role of cognitive and affective conflict in early implementation of activity-basedcost management”.Behavioral Research in Accounting, Vol. 16, No.1, pp. 19–44.
Chin, W. W., J. S. Thatcher, and T. W. Ryan. (2012). “Assessing common method bias: Problems with theULMC technique”. MIS Quarterly, Vol.36, No.3, pp. 1003–1019.
Christensen, J., and J. S. Demski. (1997). “Product costing in the presence of endogenous subcost functions”.Review of Accounting Studies, Vol.2, No.1, pp.65–87.
DeLone, W. H., and E. R. McLean. (2003). “The DeLone and McLean model of information systems success:A ten-year update”. Journal of Management Information Systems, Vol.19, No.4, pp. 9–30.
Ebrahimzadeh, A. & Teymourifard, H. (2009), "Adding Time to Activity-Based Costing System", Journal of Accounting and Financial Management, No. 2, pp. 37-56.
Etemadi, H. & Dianati Dilami, Z. (2009), "Investigating the Effects of Organizational Culture, Participation in Budgeting and Management Accounting Systems on Performance of Managers", Quarterly of University of Humanities, No. 64, pp. 35-60.
Etemadi, H. & Shamszadeh, B. (2004), "Identification of deficiencies in the costing system of steel industry products in Iran", Quarterly of University of Humanities, No. 33, pp. 35-52.
Foster, G., and D. W. Swenson. (1997). “Measuring the success of activity-based cost management and itsdeterminants”. Journal of Management Accounting Research, Vol.9, pp.109–141.
Hair, J. F., W. C. Black, B. J. Babin, and R. E. Anderson. 2010. Multivariate Data Analysis: A GlobalPerspective. 7thEdition. Upper Saddle River, NJ: Pearson.
Hall, M. (2008). “The effect of comprehensive performance measurement systems on role clarity,psychological empowerment and managerial performance”. Accounting, Organizations and Society, Vol.33, No.2-3, pp.141–163.
Hulland, J. (1999).” Use of partial least squares (PLS) in strategic management research: A review of fourrecent studies”. Strategic Management Journal, Vol.20, No.2, pp.195–204.
Innes, J., F. Mitchell, and D. Sinclair. (2000). “Activity-based costing in the U.K.’s largest companies: Acomparison of 1994 and 1999 survey results”. Management Accounting Research, Vol.11, No.3, pp.349–362.
Ittner, C. D., W. N. Lanen, and D. F. Larcker. (2002).“The association between activity-based costing andmanufacturingperformance”. Journal of Accounting Research, Vol.40, No.3, pp.711–726.
Jafari, S. E. & Siyadat, S. A. & Delavari, H. (2005), "Relationship between Self-concept of Managers and Their Performance", Journal of Educational Psychology Studies, Vol. 2, No. 3, pp. 17-30.
Johnson, L. W., and A. L. Frohman. (1989).” Identifying and closing the gap in the middle of organizations”.Academy ofManagement Executive, Vol.3, NO.2, PP.107–114.
Kathuria, R., and E. B. Davis. (2001).“Quality and work force management practices: The managerialperformance implication”. Production and Operations Management, Vol.10, No.4, pp.460–477.
Kruis, A. M. and S. K. Widener. (2014).” Managerial Influence in Performance Measurement System Design”. Behavioral Research in Accounting, Vol. 26, No. 2, pp. 1-34.
Lau.C.M., Scully.G. (2015).” The Roles of Organizational Politics and Fairness in the Relationship between Performance Management Systems and Trust’. Behavioral Research in Accounting: , Vol. 27, No. 1, pp. 25-53
Mahama, H., and M.M. Cheng. (2013). “The Effect of Managers Enabling Perceptions on Costing System Use, Psychological Empowerment, and Task Performance”. Behavioral Research in Accounting, Vol.25, No.1, PP. 89–114.
McGowan, A. S. (1998).” Perceived benefits of ABCM implementation”. Accounting Horizons, Vol.12, No.1, pp.31–50.
McGowan, A. S., and T. P. Klammer. (1997).”Satisfaction with activity-based cost managementimplementation”. Journal of Management Accounting Research, Vol.9, pp.217–237.
Namazi, M. & Zare M. (2017), "Designing a Time-Based Costing System with Fuzzy Approach", Scientific-research Journal of Management Accounting, No. 33, pp. 13-31
Namazi, M. (2008), "Investigating the Costing System Based on Activity in Management Accounting and its Behavioral Considerations", Journal of Accounting and Auditing Studies, No. 26 and 27, pp. 71-106
Qorbani, H. (2005), "An overview of the activity-based costing system", Accountant Journal, No. 169, pp. 28-83
Saatchi, M. (2014) "Psychology of Management", Publishing Virayesh, Fourth Edition.
Sarmad, Z. & Bazargan, A. & Hejazi, E. (2011), " Research Method in Behavioral Sciences", Twenty-Second Edition, Aqah Publication.
Schoute, M. (2009). “The relationship between cost system complexity, purposes of use, and cost systemeffectiveness”. The BritishAccounting Review, Vol.41, pp. 208–226.
Soltani, A. & Salimian, A. (2012), "A comprehensive costing system based on activity and economic value added", Journal of Accounting and Financial Management, No. 11, pp. 36-54.
Spreitzer, G. M. (1995).” Psychological empowerment in the workplace: Dimensions, measurement, andvalidation”. The Academy of Management Journal, Vol.38, No.5, pp.1442–1465.
Spreitzer, G. M. (1996).” Social structural characteristics of psychological empowerment”. Academy ofManagement Journal, Vol.39, No.2, pp.483–504.
Spreitzer, G. M., M. A. Kizilos, and S. W. Nason. (1997). “A dimensional analysis of the relationship betweenpsychological empowerment and effectiveness, satisfaction and strain”. Journal of Management, Vol.23, No.5, pp.679–704.
Straub, D., M. Limayem, and E. Karahanna-Evaristo. (1995). “Measuring system usage: Implications for IStheory testing”. Management Science, Vol.41, No.8, pp.1328–1342.
Warren, W. H. (2006). “The dynamics of perception and action”. Psychological Review, Vol.113,
Al-Omiri, M., and C. Drury. (2007). “A survey of factors influencing the choice of product costing systems inU.K. organizations”. Management Accounting Research, Vol. 18, No .4, pp. 399–424.
Amin Azad, J. (2007), "Psychology of Work and Management," Journal of Labor and Society, No. 23, pp. 47-49.
Anderson, S. W., and S. M. Young. (1999). “The impact of contextual and process factors on the evaluation ofactivity-based costing systems”. Accounting, Organizations and Society, Vol. 24, No.7, pp .525–559.
Anderson, S. W., J. W. Hesford, and S. M. Young. (2002). “Factors influencing the performance of activitybasedcosting teams: A field study of ABC model development time in the automobile industry”.Accounting, Organizations and Society, Vol. 27, No.3, pp.195–211.
Aronson, E., & Mettee, D. (1968).” Dishonest behavior as a function of differential levels of induced self-esteem”. Journal of Personality and Social Psychology, Vol.9, pp.121-127.
Bhimani, A. (ed.) (1996). Management Accounting: European Perspectives. Oxford, U.K.: OxfordUniversity Press.
Bromwich, M., and C. Hong. 1999. Activity-based costing systems and incremental costs. ManagementAccounting Research, Vol.3, pp. 159–168.
Burney, L. L., C. A. Henle, and S. A. Widener. (2009). “A path model examining the relations among strategicperformance system characteristics, organizational justice, and extra- and in-role performance”.Accounting, Organizations and Society, Vol. 34, No. 3-4, pp. 305–321.
Campbell.D., Datar.D., Kulp.S.L, Narayanan, V.G. Clara Xiaoling Chen .(2015).” Testing Strategy with Multiple Performance Measures: Evidence from a Balanced Scorecard at Store24”. Journal of Management Accounting Research: Vol. 27, No. 2, pp. 67-73.Testing Strategy with Multiple Performance Measures.
Chenhall, R. H. (2004). “The role of cognitive and affective conflict in early implementation of activity-basedcost management”.Behavioral Research in Accounting, Vol. 16, No.1, pp. 19–44.
Chin, W. W., J. S. Thatcher, and T. W. Ryan. (2012). “Assessing common method bias: Problems with theULMC technique”. MIS Quarterly, Vol.36, No.3, pp. 1003–1019.
Christensen, J., and J. S. Demski. (1997). “Product costing in the presence of endogenous subcost functions”.Review of Accounting Studies, Vol.2, No.1, pp.65–87.
DeLone, W. H., and E. R. McLean. (2003). “The DeLone and McLean model of information systems success:A ten-year update”. Journal of Management Information Systems, Vol.19, No.4, pp. 9–30.
Ebrahimzadeh, A. & Teymourifard, H. (2009), "Adding Time to Activity-Based Costing System", Journal of Accounting and Financial Management, No. 2, pp. 37-56.
Etemadi, H. & Dianati Dilami, Z. (2009), "Investigating the Effects of Organizational Culture, Participation in Budgeting and Management Accounting Systems on Performance of Managers", Quarterly of University of Humanities, No. 64, pp. 35-60.
Etemadi, H. & Shamszadeh, B. (2004), "Identification of deficiencies in the costing system of steel industry products in Iran", Quarterly of University of Humanities, No. 33, pp. 35-52.
Foster, G., and D. W. Swenson. (1997). “Measuring the success of activity-based cost management and itsdeterminants”. Journal of Management Accounting Research, Vol.9, pp.109–141.
Hair, J. F., W. C. Black, B. J. Babin, and R. E. Anderson. 2010. Multivariate Data Analysis: A GlobalPerspective. 7thEdition. Upper Saddle River, NJ: Pearson.
Hall, M. (2008). “The effect of comprehensive performance measurement systems on role clarity,psychological empowerment and managerial performance”. Accounting, Organizations and Society, Vol.33, No.2-3, pp.141–163.
Hulland, J. (1999).” Use of partial least squares (PLS) in strategic management research: A review of fourrecent studies”. Strategic Management Journal, Vol.20, No.2, pp.195–204.
Innes, J., F. Mitchell, and D. Sinclair. (2000). “Activity-based costing in the U.K.’s largest companies: Acomparison of 1994 and 1999 survey results”. Management Accounting Research, Vol.11, No.3, pp.349–362.
Ittner, C. D., W. N. Lanen, and D. F. Larcker. (2002).“The association between activity-based costing andmanufacturingperformance”. Journal of Accounting Research, Vol.40, No.3, pp.711–726.
Jafari, S. E. & Siyadat, S. A. & Delavari, H. (2005), "Relationship between Self-concept of Managers and Their Performance", Journal of Educational Psychology Studies, Vol. 2, No. 3, pp. 17-30.
Johnson, L. W., and A. L. Frohman. (1989).” Identifying and closing the gap in the middle of organizations”.Academy ofManagement Executive, Vol.3, NO.2, PP.107–114.
Kathuria, R., and E. B. Davis. (2001).“Quality and work force management practices: The managerialperformance implication”. Production and Operations Management, Vol.10, No.4, pp.460–477.
Kruis, A. M. and S. K. Widener. (2014).” Managerial Influence in Performance Measurement System Design”. Behavioral Research in Accounting, Vol. 26, No. 2, pp. 1-34.
Lau.C.M., Scully.G. (2015).” The Roles of Organizational Politics and Fairness in the Relationship between Performance Management Systems and Trust’. Behavioral Research in Accounting: , Vol. 27, No. 1, pp. 25-53
Mahama, H., and M.M. Cheng. (2013). “The Effect of Managers Enabling Perceptions on Costing System Use, Psychological Empowerment, and Task Performance”. Behavioral Research in Accounting, Vol.25, No.1, PP. 89–114.
McGowan, A. S. (1998).” Perceived benefits of ABCM implementation”. Accounting Horizons, Vol.12, No.1, pp.31–50.
McGowan, A. S., and T. P. Klammer. (1997).”Satisfaction with activity-based cost managementimplementation”. Journal of Management Accounting Research, Vol.9, pp.217–237.
Namazi, M. & Zare M. (2017), "Designing a Time-Based Costing System with Fuzzy Approach", Scientific-research Journal of Management Accounting, No. 33, pp. 13-31
Namazi, M. (2008), "Investigating the Costing System Based on Activity in Management Accounting and its Behavioral Considerations", Journal of Accounting and Auditing Studies, No. 26 and 27, pp. 71-106
Qorbani, H. (2005), "An overview of the activity-based costing system", Accountant Journal, No. 169, pp. 28-83
Saatchi, M. (2014) "Psychology of Management", Publishing Virayesh, Fourth Edition.
Sarmad, Z. & Bazargan, A. & Hejazi, E. (2011), " Research Method in Behavioral Sciences", Twenty-Second Edition, Aqah Publication.
Schoute, M. (2009). “The relationship between cost system complexity, purposes of use, and cost systemeffectiveness”. The BritishAccounting Review, Vol.41, pp. 208–226.
Soltani, A. & Salimian, A. (2012), "A comprehensive costing system based on activity and economic value added", Journal of Accounting and Financial Management, No. 11, pp. 36-54.
Spreitzer, G. M. (1995).” Psychological empowerment in the workplace: Dimensions, measurement, andvalidation”. The Academy of Management Journal, Vol.38, No.5, pp.1442–1465.
Spreitzer, G. M. (1996).” Social structural characteristics of psychological empowerment”. Academy ofManagement Journal, Vol.39, No.2, pp.483–504.
Spreitzer, G. M., M. A. Kizilos, and S. W. Nason. (1997). “A dimensional analysis of the relationship betweenpsychological empowerment and effectiveness, satisfaction and strain”. Journal of Management, Vol.23, No.5, pp.679–704.
Straub, D., M. Limayem, and E. Karahanna-Evaristo. (1995). “Measuring system usage: Implications for IStheory testing”. Management Science, Vol.41, No.8, pp.1328–1342.
Warren, W. H. (2006). “The dynamics of perception and action”. Psychological Review, Vol.113,
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Publicado
2018-06-29
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Eidgahi, S. E., Eghbali Moghaddam, M. R., & Amirnezhad, E. N. (2018). Estudar o uso dos sistemas de cálculo de custos e seu impacto no desempenho das gerentes na Bolsa de Teerã. Amazonia Investiga, 7(14), 139–150. Recuperado de https://amazoniainvestiga.info/index.php/amazonia/article/view/481
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