ارائه الگوی سیستم‌حسابداری مدیریت مبتنی بر قابلیت پویای سیستم اطلاعات حسابداری

 

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Ahmad, K. (2012). The use of management accounting practices in Malaysian SMES. Retrieved July 15, 2013, from http://eprints.uthm.edu.my/4639/1/Kamilah _Ahmad. pdf.

Azize, E. (2016). The impact of accounting information systems on firm performance: Empirical evidence in Turkish small and medium sized enterprises. International Review of Management and Marketing, 6(2), 233-236.

Azudin, Afirah & Mansor, Noorhayati. (2017). Management accounting practices of SMEs: The impact of organizational DNA, business potential and operational technology. Asia Pacific Management Review, http://dx.doi.org/10.1016/j.apmrv.2017.07.014.

 Balachandran, K. R. (2012). Management accounting information systems: A case of a developing country:  Vietnam. Asia-Pacific Journal of Accounting & Economics, 19(1), 100 – 114.

Chin, W. W., Marcolin, B. L. & Newsted, P. R. (2003). A partial least squares latent variable modeling approach for measuring interaction effects: Results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study. Information systems research, 14(2), 189-217.

Dagiliene, Lina, Kristina Šutiene, (2019) "Corporate sustainability accounting information systems: a contingency-based approach", Sustainability Accounting, Management and Policy Journal, Vol. 10 Issue: 2, pp.260-289

Davilla, T. (2005). An exploratory study on the emergence of management control systems: Formalizing human resources in small growing firms. Accounting, Organizations and Society, 30(3), 223e248.

Dechow, N., Mouritsen, J. (2005). Enterprise resource planning systems, management control and the quest for integration. Accounting, Organizations and Society, 30(7), 691-733.

Elbashir, M.Z., Collier, P.A., Sutton, S.G. (2011). The role of organizational absorptive capacity in strategic use of business intelligence to support integrated management control systems. The Accounting Review, 86(1), 155-184.

Fasesin, O. O., Salman, A. Y., & Dunsin, A. T. (2015). Influence of management accounting system on performance of small and medium enterprises in Nigeria. International Journal in Management and Social Science, 3(4), 435e446.

Forsaith, D., Tilt, C.A. and Xydias-Lobo, M. (2003), “The future of management accounting: a South Australian perspective”, School of Commerce, Flinders University

Fullerton, R.R., Kennedy, F.A., Widener, S.K. (2013). Management accounting and control practices in a lean manufacturing environment. Accounting, Organizations and Society, 38(1), 50-71.

Ghasemi, Reza. Habibi, Hamid Reza., Ghasemlo, Masomeh & Karami, Meisam. (2019). "the effectiveness of management accounting systems: evidence from financial organizations in Iran", Journal of Accounting in Emerging Economies, Vol. 9 Issue: 2, pp.182-207.

Gichaaga, P.M. (2014), “Effects of management accounting practices on financial performance of manufacturing companies in Kenya”, Research project for the Master of Science in finance degree.

Harris, Elaine. Herzig, Christian. De Loo, Ivo & Manochin, Melina. (2019). Management accounting and control for sustainability and strategic decision making. Journal of Management Control Vol 30, PP 1–4

Hemmer, T., Labro, E. (2008). On the optimal relation between the properties of managerial and financial reporting systems. Journal of Accounting Research, 46(5), 1209-1240.

Hla, D., & Teru, S. P. (2015). Efficiency of acconting information system and performance measures. International Journal of Multidisciplinary and Current Research, 3(Sept/Oct), 976 - 984. 

Hofstede, G.H. (1967). The Game of Budget Control: how to live with budgetary standards and yet be motivated by them. Netherlands. Assen, Van Gorcum & Comp.

Jacks, T., Palvia, P., Schilhavy, R. & Wang, L. (2011). A framework for the impact of IT on organizational performance. Business Process Management Journal, 17(5), 846-870.

Johnson, T.H. and Kaplan, R.S. (1987), Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, Boston, MA, 269pp.

Kamal, S. (2015), “Historical evolution of management accounting”, The Cost and Management, Vol. 43 No. 4, pp. 12-19.

Kocsis, David. (2019). "A conceptual foundation of design and implementation research in accounting information systems". International Journal of Accounting Information Systems. Vol 34, https://doi.org/10.1016 /j.accinf.2019.06.003.

Kwarteng, Amoako , Aveh, Felix , (2018) "Empirical examination of organizational culture on accounting information system and corporate performance: Evidence from a developing country perspective", Meditari Accountancy Research, Vol. 26 Issue: 4, pp.675-698.

Lavia L_opez, O., & Hiebl, M. R. W. (2015). Management accounting in small and medium-sized enterprises e current knowledge and avenues for further research. Journal of Management Accounting Research, 27(1), 81e119.

Legaspi, J.L. (2014), The Impact ofManagement Accounting Literature to Practice: A Study of Management Accounting Concepts in the Philippines Industries, LAP LAMBERT Academic Publishing

Lois, Petros , Tabouratzi, Efthalia , Georgios Makrygiannakis, (2017) "Accounting Information Systems course: perceptions of accounting and non-accounting students", EuroMed Journal of Business, Vol. 12 Issue: 3, pp.258-268.

Melnyk, S.A., Bititci, U., Platts, K., Tobias, J., Andersen, B. (2014). Is performance measurement and management fit for the future? Management Accounting Research, 25(2), 173-186.

Messner, M. (2016). Does industry matter? How industry context shapes management accounting practice. Management Accounting Research (June), 103e111

Murthy, Vijaya & Rooney, Jim. (2018). The Role of Management Accounting in Ancient India: Evidence from the Arthasastra. Journal of Business Ethics, Vol 152, No 2, PP 323-341.Baines, A., Langfield-Smith, K. (2003). Antecedents to management accounting change: A structural equation approach. Accounting, Organizations and Society, 28(7), 675-698.

Nikoomaram, H. M. M. (2012). Measuring the impact of management accounting information system based on decision support and business intelligence in business decision managers, Journal of Management Accounting, Fifth Year (13), 47-65 

Okpala, K. E., Olabisi, J., & Adebayo, O.  (2017). Implementing treasury single account among federal governments’ ministries, departments and agencies in Nigeria. Nigerian Journal of Management Sciences, Benue State University, 5(2), 9-20

Prasad, A. & Green, P. (2015). Organizational competencies and dynamic accounting information system capability: Impact on AIS processes and firm performance. Journal of Information Systems, 29(3), 123-149.

Sajadi, H and Dastgir, M., (2008). Evaluation of the effectiveness of Accounting Information System, International Journal of Information Science and Technology, Vol 6, No 2, PP 49-59.

Scapens, R.W., Jazayeri, M. (2003). ERP systems and management accounting change: Opportunities or impacts? A research note. European Accounting Review, 12(1), 201-233.

Shahzadi, S., Khan, R., Toor, M. and Haq, A. (2018), "Impact of external and internal factors on management accounting practices: a study of Pakistan", Asian Journal of Accounting Research, Vol. 3 No. 2, pp. 211-223