Investigating the Effect of Process Quality Management and Management Accounting Systems on the Organizational Performance with Focus on Mediating Role of Product Quality

The present study has been aimed to study the effect of process quality management and management accounting systems on the organizational performance with Focus on Mediating Role of Product Quality. The statistical population of this study includes managers and supervisors of productive companies in the city of Shiraz. A sample of 150 managers and supervisors has been selected from this population through convenience sampling method. The sample size has been calculated through Morgan sampling table. The research data has been collected through questionnaire which was developed in Likert scale. In order to analyze the research data and test the hypotheses, the SPSS and Smart-PLS have been employed. The results of this study revealed that process quality management and management accounting systems influence organizational performance in both direct path and indirect path (products quality) significantly. Another part of our findings indicated that the relationship between process quality management and organizational performance was stronger than the relationship between management accounting systems and organizational performance.