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دانلود رایکان مقاله انگلیسی ISI با موضوع حسابداری مدیریت به عنوان میانجی رابطه بین طراحی سیستم هزینه و عملکرد آن

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آیا حسابداری مدیریت به عنوان میانجی رابطه بین طراحی سیستم هزینه و عملکرد آن می باشد؟

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Does management accounting mediate the relationship between cost system design and performance?

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3. Research methodology

Covariance-Based Structural Equation Model (CB-SEM) methodology was used to investigate the complex relationship between the latent constructs shown in Fig. 1. In addition to CB-SEM, partial least squares-SEM (PLS-SEM) can be used. PLS-SEM is recommended when the sample size is small and the theoretical model is in the early stage. On the contrary, CB-SEM requires a large sample, with the recommended sample size being five times the number of indicators included in the original model. There are 31 indicators in this model and the sample size is 553. Accordingly, CB-SEM is an appropriate method for this research model
To measure the proposed model, three constructs (i.e. cost system design (CSD), MAPs, performance) were utilized. To measure CSD, five items were utilized as adapted from Pizzini (2006) and Pavlatos and Paggios (2009), while to measure the performance, a 5-item nonfinancial performance scale was modified from Deshpande, Farley, and Webster (1993), Keskin (2005), King, Clarkson, and Wallace (2010). The MAPs construct was measured under four sub dimensions of MAPs (Effective use of resources (6 items), Financial control (4 items), Planning and control (7 items), and Reduction of waste in business resources (5 items)). This MAPs construct was adapted from AbdelKader and Luther (2008) on the basis of four sophistication levels of MAPs as derived from IFAC (International Federation of Accountants)’s statement titled “International Federation of Accountants” (IFAC, 1998).