نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، واحد خمین، دانشگاه آزاد اسلامی، خمین، ایران
2 استادیار، گروه حسابداری، واحد خمین، دانشگاه آزاد اسلامی، خمین، ایران
3 دانشیار، گروه حسابداری، دانشگاه بوعلی سینا، همدان، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
This study aims to explain managers’ intention to manage organizational inertia and adopt strategic management accounting in the public sector of Iran’s gas industry, using the framework of the Extended Theory of Planned Behavior (ETPB). The research addresses a gap in the literature namely, the lack of quantitative studies that explore behavioral factors influencing change management in strategic management accounting systems within the public sector, through a psychological-behavioral lens.
This applied research was conducted using a descriptive-survey method. Data were collected via a researcher-developed questionnaire comprising 31 items. The reliability of the questionnaire was confirmed using Cronbach’s alpha and composite reliability, while its validity was verified through convergent validity (based on AVE values) and discriminant validity (using the Fornell-Larcker criterion). The statistical population included managers and financial experts in the public sector of the gas industry. Due to convenience sampling and operational constraints, a total of 195 analyzable questionnaires were gathered. Data analysis was performed using SmartPLS software and the Structural Equation Modeling (SEM) approach.
The final model demonstrated a good fit . Results indicated that all constructs of the ETPB model had a positive, direct, and significant impact on the intention to manage organizational inertia in the adoption of strategic management accounting. Path coefficients, ranked from highest to lowest, were: attitude (0/625), moral commitment (0/531), subjective norms (0/473), perceived behavioral control external (0/407), and perceived behavioral control internal (0/340). Collectively, these variables explained 49/4% of the variance in managers’ intention to manage organizational inertia in adopting strategic management accounting.
کلیدواژهها [English]
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