Analyzing the Role of Management Accounting in Advancing Production Development - Couverture souple

Pirayesh Shirazi, Payam

Couverture souple

ISBN 10 : 9999338380 ISBN 13 : 9789999338387

Editeur : Eliva Press, 2026

Synopsis

In an era of intensifying global competition and technological disruption, industrial firms must leverage every strategic tool at their disposal to survive and thrive. This book provides a crucial empirical investigation into one of the most powerful yet underutilized levers for industrial growth in emerging economies: management accounting. Moving beyond its traditional role as a mere record-keeping function, this work positions management accounting as a dynamic driver of production efficiency and economic competitiveness. Focusing on the rapidly evolving industrial sector of Azerbaijan, this study employs rigorous quantitative methods and Structural Equation Modeling (SEM) to analyze data from 150 manufacturing, processing, and assembly firms. It systematically examines how key management accounting practices—including strategic budgeting, cost control, performance measurement, and decision-support systems—directly and indirectly impact operational excellence. The findings reveal compelling evidence that firms strategically adopting management accounting tools achieve significantly higher production productivity and stronger market positioning. The book uncovers the critical mediating roles of budgeting and cost control, demonstrating how these practices translate strategic intent into tangible results. It offers a robust framework for understanding how management accounting acts as a strategic enabler, connecting financial planning with operational execution to foster sustainable industrial development. This volume is an indispensable resource for management accountants, financial controllers, production managers, and business strategists. It also offers invaluable insights for policymakers and academics seeking to understand the pathways to enhancing national industrial competitiveness in Azerbaijan and similar emerging economies. Keywords: Management Accounting, Production Development, Economic Competitiveness, Industrial Development, Structural Equation Modeling (SEM), Azerbaijan, Budgeting, Cost Control, Performance Measurement.

Détails de l'édition

• Éditeur: Eliva Press
• Date d'édition: 2026
• Langue: anglais
• ISBN 10: 9999338380
• ISBN 13: 9789999338387
• Reliure: Broché
• Nombre de pages: 48
• Coordonnées du fabricant: non disponible
• Personne responsable: gpsr@libri.de; gpsr@libri.de; ; Friedensallee 273; Hamburg; 22763; Allemagne