specialty journal of accounting and economics
The Investigating the Impact of Competition On Decentralization, Control System Changes and Management Accounting and Company Performance
Shahin Haji Babaei, Gholamreza Kordestani
When companies are faced with increasing competition, they have to take measures to stay in the market and maintain the current situation and the transition from the crisis. Managers in order to get effective decisions need control systems and management accounting to receive timely and accurate information, which in turn will improve the performance of companies in today's competitive environment.
After many years of experience, the world has come to the conclusion that if an organization wants to be pioneer in the economy and its work and not be left behind in competition, it must have a highly professional, creative and motivated human resource. The lack of concentration and delegation of authority on lower levels executives of the organization create more opportunities for managers, subordinate’s partnership, accountability and make better decisions.
Companies in order to growth and development in competitive areas require a system for evaluating the performance of the organization to evaluate the efficiency and effectiveness of the organization's activities. Using control systems and management accounting can provide the important and essential information needed by managers.
Therefore, the research will examine whether competition effect on decentralization, changes in control systems and management accounting, and company performance improvements?