Explanation of the Moderating Role of Knowledge Management in the Impact of Management Accounting Methods on Company Performance

Abstract

The main objective of this study is to investigate the moderating role of knowledge management in the relationship between the application of management accounting methods and company performance. This research is descriptive-survey in nature. The statistical population consists of financial managers, accountants, and staff in the management and economic departments of companies listed on the Tehran Stock Exchange. Using Morgan's table and a simple random sampling method, 134 individuals were selected as the sample. Data were analyzed using Structural Equation Modeling (SEM) and the Partial Least Squares (PLS) approach. The results show that there is a significant relationship between the application of knowledge management and the use of management accounting methods, and this relationship indirectly affects company performance. Moreover, the moderating role of knowledge management in the relationship between management accounting and company performance was confirmed. By focusing on the moderating role of knowledge management in the relationship between management accounting and company performance, this study offers a novel perspective on integrating knowledge management tools with management accounting techniques. It can contribute to improving managerial decision-making.