International journal of management sciences and economic
E-ISSN: 2345 - 637x
P-ISSN: 2345 - 222x
Investigating the Effect of Management Accounting Techniques on Managers’ Economic Decision Making of Companies in Stock Exchange
By the rapid and dramatic technology progress and changing organizations Management accounting plays an important role in optimizing management decision making. This can be done by using management accounting techniques and concepts. This study investigates the effect of management accounting techniques on managers’ economic decision making of companies in Stock Exchange. This study was conducted by using the survey method. The statistical population of this study includes all managers and employees of companies in Stock Exchange. There are 100 companies in Stock Exchange and according to Morgan Table, 80 people were selected as sample size and randomly. The data were collected by the questionnaire and the questionnaires were distributed among the employees. Also, information was analyzed by LISREL software. According to the data analysis, management accounting techniques have a significant effect on managers’ economic decision making of companies in Stock Exchange.