The Relationship of Competition, Delegation of Authority and Changes in Management Accounting Systems with Corporate Performance based on Path Analysis Model

Abstract

Present study aimed to analysis whether delegation of authority and changes in control and management accounting systems, adjusts or increases the relationship between competition and corporate performance. Study Population is companies listed in Tehran Stock Exchange and needed data is gathered from questionnaire and financial statements. Excel software used to category information and for testing hypothesis statically software was used. Results show that there is a positive and meaningful relationship between competition power and management delegation of authority, change in control systems and management accounting system and corporate performance and changes in control and management accounting systems. Results also show that there is relationship between delegation of authority with variables like control and management accounting systems changes and corporate performance. Other results explain that there is meaningful relationship between changes in control and management accounting systems with corporate performance of management.