Effect of strategic management accounting techniques on market share changes in firms in Tehran Stock Exchange market

• Main Authors: Behjat Abbasi, Mohammad Hamed Khan Mohammadi
• Format: Article
• Language: English
• Published: LLC "CPC "Business Perspectives" 2016-09-01
• Series: Problems and Perspectives in Management
• Online Access: https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/7692/PPM_2016_03si_Abbasi.pdf

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. Keywords: market added value (MAV), economic value added, net present value, profitability index, investment return rate, market share changes. JEL Classification: G14, G30, M31, M41