Public Corporates Performance Evaluation, by using New Cost Management and Budgeting Tools with Emphasis on Contingency Approach

Document Type : Research Article (with quantitative approaches)


1 Ph.D. Student of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.

2 Assistant Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.

3 Assistant Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran


Purpose: The purpose of this study is to present model performance evaluation model influenced by management accounting tools with emphasis on the Contingency theory. 
Design/Methodology/Approach: Using the internal and external Contingency factors, management and budget accounting tools have been evaluated. In this study, a questionnaire derived from research qualitative studies was based on the opinion of experts. The statistical population of this study has formed managers and experts in Tehran in 2019 stock exchange, 360 questionnaires were collected for analysis. The relationships between variables were tested using Smart.pls software.
Research Findings: The results showed that internal and external Contingency factors, management accounting tools and budgets have an impact on organizational performance evaluation. External contingency factors have a greater impact on cost management and budgeting than internal contingency factors. Also, the effect of external contingency factors, considering the mediating role of cost management and budgeting, on the performance of government companies, has been greater than internal contingency factors.
Limitations & Consequences: Considering that the questionnaire of this research is a standard questionnaire. Therefore, no restrictions were observed during the work that affected the research results.
Practical Consequences: 1. The results of the study show that managers pay more attention to internal contingency factors within their organization decisions.2. The results of the research show that managers can improve the company's performance by using new cost management and budgeting tools.
Innovation or Value of the Article: Use of new management accounting tools to evaluate the performance of managers of public companies.


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