بررسي رابطه تكنيكهاي حسابداري مديريت و كسب مزيت رقابتي در سطح مدارس متوسطه دوره دوم

The Relationship between Management Accounting Practices and Competitive Advantage at Secondary School Level

پژوهش حاضر به لحاظ روش گردآوري داده‌ها توصيفي-پيمايشي است. براي گردآوري داده­ها از پرسشنامه محقق ساخته در قالب سؤالات پنج گزينه­اي ليكرت استفاده‌شده است. جامعه آماري پژوهش حاضر كليه­ي معلمان و مديران مدارس متوسطه دوم شهر سنندج به تعداد 350 نفر است كه بر اساس جدول مورگان نمونه­اي به تعداد 188 نفر در پژوهش به كمك روش تصادفي ساده جهت مشاركت و پاسخ به پرسشنامه‌ها انتخاب‌شده است. براي تجزيه‌وتحليل داده‌ها از آمار توصيفي و استنباطي (آزمون­هاي تحليل عاملي تأييدي و فريدمن) استفاده‌شده است. بر اساس نتايج پژوهش بين دو متغير مزيت رقابتي و تكنيك‌هاي حسابداري مديريت رابطه مثبت و معني‌دار وجود دارد. نتايج پژوهش نشان مي­دهد متغير مستقل قادر به تبيين و تغيير متغير مستقل به مقدار 8/0 است. همچنين بر اساس نتايج پژوهش، در بخش مزيت رقابتي به ترتيب متغيرهاي مسئوليت اجتماعي، مديريت منابع، استراتژي تمايز و استراتژي رهبري هزينه داراي رتبه­هاي اول تا چهارم و در بخش تكنيك‌هاي حسابداري مديريت به ترتيب متغيرهاي مديريت بر مبناي فعاليت، شاخص­هاي كليدي عملكرد، مديريت كيفيت جامع، كارت امتيازي متوازن و بنچ­مارك حائز رتبه­هاي اول تا پنجم بودند. درنهايت، براي استفاده هرچه بهتر از تكنيك‌هاي حسابداري مديريت در راستاي كسب مزيت رقابتي، بازنگري در ساختار مديريتي مدارس متوسطه ضروري به نظر مي‌رسد.

In today’s turbulent business environment, gaining competitive advantage is one of the basic priorities of educational organizations. Management accounting practices can provide the ground for this important goal. The purpose of this study is to investigate the relationship between management accounting practices and gaining competitive advantage at secondary school level. This research is an applied study and in terms of data collection method is descriptive. The researchers made questionnaire used to collect data based on five-point Likert scale. The population of this study is the teachers and mangers of the secondary school of Sanandaj. To analyze data, descriptive and inferential statistics (confirmatory factor analysis and Friedman test) were used. According to the research findings, there is a positive and significant relationship between the competitive advantage and management accounting practices. The research results show in the competitive advantage section, the variables of social responsibility, resource management, differentiation strategy and cost leadership strategy are ranked first to fourth. In the management accounting practices section, the variables of activity based management, key performance indicators, total quality management, balanced scorecard, benchmarking are ranked first to fifth. In order to make the best use of management accounting practices for gaining competitive advantage, modifying and reviewing the management structure of secondary schools is necessary. In today’s turbulent business environment, gaining competitive advantage is one of the basic priorities of educational organizations. Management accounting practices can provide the ground for this important goal. The purpose of this study is to investigate the relationship between management accounting practices and gaining competitive advantage at secondary school level. This research is an applied study and in terms of data collection method is descriptive. The researchers made questionnaire used to collect data based on five-point Likert scale. The population of this study is the teachers and mangers of the secondary school of Sanandaj. To analyze data, descriptive and inferential statistics (confirmatory factor analysis and Friedman test) were used. According to the research findings, there is a positive and significant relationship between the competitive advantage and management accounting practices. The research results show in the competitive advantage section, the variables of social responsibility, resource management, differentiation strategy and cost leadership strategy are ranked first to fourth. In the management accounting practices section, the variables of activity based management, key performance indicators, total quality management, balanced scorecard, benchmarking are ranked first to fifth. In order to make the best use of management accounting practices for gaining competitive advantage, modifying and reviewing the management structure of secondary schools is necessary. In today’s turbulent business environment, gaining competitive advantage is one of the basic priorities of educational organizations. Management accounting practices can provide the ground for this important goal. The purpose of this study is to investigate the relationship between management accounting practices and gaining competitive advantage at secondary school level. This research is an applied study and in terms of data collection method is descriptive. The researchers made questionnaire used to collect data based on five-point Likert scale. The population of this study is the teachers and mangers of the secondary school of Sanandaj. To analyze data, descriptive and inferential statistics (confirmatory factor analysis and Friedman test) were used. According to the research findings, there is a positive and significant relationship between the competitive advantage and management accounting practices. The research results show in the competitive advantage section, the variables of social responsibility, resource management, differentiation strategy and cost leadership strategy are ranked first to fourth. In the management accounting practices section, the variables of activity based management, key performance indicators, total quality management, balanced scorecard, benchmarking are ranked first to fifth. In order to make the best use of management accounting practices for gaining competitive advantage, modifying and reviewing the management structure of secondary schools is necessary. In today’s turbulent business environment, gaining competitive advantage is one of the basic priorities of educational organizations. Management accounting practices can provide the ground for this important goal. The purpose of this study is to investigate the relationship between management accounting practices and gaining competitive advantage at secondary school level. This research is an applied study and in terms of data collection method is descriptive. The researchers made questionnaire used to collect data based on five-point Likert scale. The population of this study is the teachers and mangers of the secondary school of Sanandaj. To analyze data, descriptive and inferential statistics (confirmatory factor analysis and Friedman test) were used. According to the research findings, there is a positive and significant relationship between the competitive advantage and management accounting practices. The research results show in the competitive advantage section, the variables of social responsibility, resource management, differentiation strategy and cost leadership strategy are ranked first to fourth. In the management accounting practices section, the variables of activity based management, key performance indicators, total quality management, balanced scorecard, benchmarking are ranked first to fifth. In order to make the best use of management accounting practices for gaining competitive advantage, modifying and reviewing the management structure of secondary schools is necessary. In today’s turbulent business environment, gaining competitive advantage is one of the basic priorities of educational organizations. Management accounting practices can provide the ground for this important goal. The purpose of this study is to investigate the relationship between management accounting practices and gaining competitive advantage at secondary school level. This research is an applied study and in terms of data collection method is descriptive. The researchers made questionnaire used to collect data based on five-point Likert scale. The population of this study is the teachers and mangers of the secondary school of Sanandaj. To analyze data, descriptive and inferential statistics (confirmatory factor analysis and Friedman test) were used. According to the research findings, there is a positive and significant relationship between the competitive advantage and management accounting practices. The research results show in the competitive advantage section, the variables of social responsibility, resource management, differentiation strategy and cost leadership strategy are ranked first to fourth. In the management accounting practices section, the variables of activity based management, key performance indicators, total quality management, balanced scorecard, benchmarking are ranked first to fifth. In order to make the best use of management accounting practices for gaining competitive advantage, modifying and reviewing the management structure of secondary schools is necessary.