Effect of strategic management accounting techniques on market share changes in firms in Tehran Stock Exchange market
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Published September 15, 2016
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DOIhttp://dx.doi.org/10.21511/ppm.14(3-si).2016.04
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Article InfoVolume 14 2016, Issue #3 (spec. issue), pp. 325-331
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Cited by2 articlesJournal title: Business: Theory and PracticeArticle title: RISK-ORIENTED STRATEGIC MANAGEMENT ACCOUNTING IN UKRAINEDOI: 10.3846/btp.2023.18951Volume: 24 / Issue: 2 / First page: 533 / Year: 2023Contributors: Olena Fomina, Svitlana Semenova, Olena Moshkovska, Volodymyr Yevdoshchak, Yulia ManachynskaJournal title: Insurance Markets and CompaniesArticle title: Competitive positioning and market share of selected insurance companies: case of NigeriaDOI: 10.21511/ins.15(1).2024.06Volume: 15 / Issue: 1 / First page: 70 / Year: 2024Contributors: Ajetunmobi Ololade A., Adesoga Adefulu, Makinde Grace Olubisi, Nwankwere Idowu
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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