文章基本信息

标题：Effect of strategic management accounting techniques on market share changes in firms in Tehran Stock Exchange market
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作者：Behjat Abbasi ; Mohammad Hamed Khan Mohammadi
期刊名称：Problems and Perspectives in Management
印刷版ISSN：1727-7051
电子版ISSN：1810-5467
出版年度：2016
卷号：14
期号：3
页码：325-331
DOI：10.21511/ppm.14(3-si).2016.04
语种：English
出版社：LLC "CPC "Business Perspectives"
摘要：Increasing market share is one of the main challenges of organizations nowadays,in order to guarantee profitability and survival of the organization.Market share index in an indicator of success/failure.The aim of the present study is to investigate the effect of strategic management accounting techniques effect on market share changes in Tehran stock market companies.This is a descriptive research in which information are in collected via secondary data and inspecting financial statements.The purpose is to investigate the relationship between variables of the study and then find their correlation.Results of the study suggested that market added value,net present value,profitability index and investment return rate are among those accounting strategic techniques that have significant effect on markets market share,but economical added valued doesn’t have a significant effect on markets share changes.
关键词：Increasing market share is one of the main challenges of organizations nowadays,in order to guarantee profitability and survival of the organization.Market share index in an indicator of success/failure.The aim of the present study is to investigate the effect of strategic management accounting techniques effect on market share changes in Tehran stock market companies.This is a descriptive research in which information are in collected via secondary data and inspecting financial statements.The purpose is to investigate the relationship between variables of the study and then find their correlation.Results of the study suggested that market added value,net present value,profitability index and investment return rate are among those accounting strategic techniques that have significant effect on markets market share,but economical added valued doesn’t have a significant effect on markets share changes.