تأ ثیر توسعه حسابداری مدیریت بر هوش تجاری با توجه به نقش میانجی‌گر نوع تصمیم و محیط

نوع مقاله : پژوهشی

نویسندگان
فهیمه میرشکار
حامد دهقان زاده
گروه حسابداری، دانشگاه ولایت، ایرانشهر، ایران.
10.22034/smajournal.2026.523064.1026
چکیده
با گسترش رقابت و افزایش پیچیدگی در محیط‌های سازمانی، نقش اطلاعات به‌موقع و تصمیم‌گیری هوشمند بیش از پیش اهمیت یافته است. در این راستا، پژوهش حاضر با هدف بررسی تأثیر توسعه حسابداری مدیریت بر هوش تجاری و با درنظرگرفتن نقش میانجی نوع تصمیم و محیط انجام شده است. جامعه آماری این پژوهش را کارکنان شرکت‌های صنعتی استان کرمان تشکیل می‌دهند که از میان آن‌ها ۳۸۵ نفر به‌عنوان نمونه پژوهش انتخاب شدند. این مطالعه از نوع کاربردی و با روش توصیفی ـ پیمایشی انجام شده است. داده‌ها از طریق مطالعات کتابخانه‌ای و پرسش‌نامه گردآوری شد و کلیه فرضیات پژوهش در سطح معناداری 5 درصدآزمون گردید. برای تجزیه‌وتحلیل داده‌ها از نرم‌افزار SPSS نسخه ۲۰ استفاده شد. نتایج پژوهش نشان داد که کیفیت داده و انعطاف‌پذیری، تأثیر مثبت و معناداری بر موفقیت هوش تجاری دارند. همچنین، نوع تصمیم به‌عنوان متغیر میانجی، رابطه میان توسعه حسابداری مدیریت و ابعاد هوش تجاری را تحت تأثیر قرار می‌دهد. یافته‌های این پژوهش نشان می‌دهد که به‌کارگیری اصول پیشرفته حسابداری مدیریت می‌تواند از طریق بهبود فرآیند تصمیم‌گیری، سطح بلوغ هوش تجاری سازمان را ارتقا دهد. نوآوری این پژوهش نیز در ترکیب مفهومی متغیرهای تصمیم و محیط در مدل اثرگذاری حسابداری مدیریت بر هوش تجاری نهفته است؛ موضوعی که در ادبیات پیشین کمتر مورد توجه قرار گرفته است.


کلیدواژه‌ها
حسابداری مدیریت
هوش تجاری
تصمیم گیری
محیط سازمانی
موضوعات

عنوان مقاله English

The impact of Management Accounting Development on Business Intelligence with Regard to the Mediating Role of Decision Type and Environment

نویسندگان English

Fahime Mirshekar
Hamed Dehghanzadeh
Department of Accounting, Velayat University, Iranshahr, Iran.
چکیده English

With the expansion of competition and the increasing complexity of organizational environments, the role of timely information and intelligent decision-making has become increasingly important. In this regard, the present study aims to examine the effect of management accounting development on business intelligence, taking into account the mediating role of decision type and environment. The statistical population of this research consists of employees of industrial companies in Kerman Province, among whom 385 individuals were selected as the sample. This study is applied in nature and was conducted using a descriptive-survey method. Data were collected through library studies and a questionnaire, and all research hypotheses were tested at a significance level of 0.05. Data analysis was performed using SPSS version 20. The findings revealed that data quality and flexibility have a positive and significant effect on business intelligence success. In addition, decision type acts as a mediating variable in the relationship between management accounting development and the dimensions of business intelligence. The results indicate that by applying advanced management accounting principles, organizations can enhance their level of business intelligence maturity through improved decision-making processes. The novelty of this research lies in the conceptual integration of the decision and environment variables in the model examining the impact of management accounting on business intelligence, which has received limited attention in prior literature.

کلیدواژه‌ها English

Management Accounting
Business Intelligence
decision Making
Organizational Environment
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فصلنامه حسابداری مدیریت راهبردی
دوره 3، شماره 1 - شماره پیاپی 1
بهار
بهار 1405
صفحه 117-140