دانلود ترجمه مقاله ارتباط ساختار سیستم حسابداری صنعتی با ویژگی کیفی اطلاعات

خرید ترجمه فارسی مقاله ارتباط ساختار سیستم حسابداری صنعتی با ویژگی کیفی اطلاعات

بخشی از مقاله انگلیسی :

Design/methodology/approach: In our framework, cost accounting systems structure is defined in terms of the level of detailed information existence, the cost disaggregation according to behaviour, the scope of variances calculation and the frequency of cost information provision. Cost information quality expresses its perceived usefulness by the users in terms of relevance, accuracy, timeliness, usability, compatibility with their needs, up-to-datedness, reliability, and thoroughness for decision-making purposes. In order to investigate the existing relationships, data was gathered from 119 leading Greek manufacturing companies via a questionnaire survey.

Findings: Our empirical findings indicate that the majority of cost accounting systems structure characteristics exert a statistically significant positive influence on cost information quality dimensions. Only the systems’ ability to disaggregate costs according to behaviour and their capability to generate customised to user specifications reports were not found to be statistically significantly associated with information quality.

Research limitations/implications: We believe that our conclusions have important implications for researchers and professionals with respect to cost systems design as well as cost systems evaluation.

Originality/value: The innovation of the study lies on the development of an integrated framework that encompasses both cost systems structure characteristics and cost information effectiveness features.

خرید ترجمه فارسی مقاله ارتباط ساختار سیستم حسابداری صنعتی با ویژگی کیفی اطلاعات

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