مجلة البشائر الاقتصادية
Volume 7, Numéro 3, Pages 993-1007
2021-12-16

Factors Influencing Management Accounting Change Case Of Algerian Companies



Authors : Mesbah Yakout .

Abstract

This article aims to study the factors that influence management accounting change’ by focusing on the contingency theory. This study contains a theoretical model that explains the relationships between the contingent variables and management accounting change. Using smartPLS3 software, the results obtained indicate that the differentiation strategy is the most important variable affecting changes in management accounting systems, and that the relationship between competition and changes in management accounting systems is mediated by a differentiation strategy and a decentralized organizational form.

Keywords

management accounting change ; factors ; contingency theory ; PLS ; algerian companies

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