University of Isfahan Financial Accounting Research 2322-3405 17 1 2025 05 22 The Relationship between Job Compatibility and Job Performance of Management Accountants: The mediating Role of Business Intelligence The Relationship between Job Compatibility and Job Performance of Management Accountants: The mediating Role of Business Intelligence 33 62 29594 10.22108/far.2025.143071.2073 FA Hamideh Asnaashari Assistant Professor of Accounting, Management and Accounting Faculty, Shahid Beheshti University, Tehran, Iran. Vahid Mennati Assistant Professor of Accounting, Management and Accounting Faculty, Shahid Beheshti University, Tehran, Iran. Amir Hossein Foroughi Master of Accounting, Management and Accounting Faculty, Shahid Beheshti University, Tehran, Iran. Journal Article 2024 10 16 Job adaptability refers to the ability to respond rapidly to evolving ideas, responsibilities, expectations, desires, strategies, and other work processes. Job adaptability encompasses the dimensions of curiosity, control, confidence, and concern, all essential for job performance. This study investigates whether job adaptability is related to job performance. Furthermore, it examines the mediating effect of business intelligence, a technology-driven process, on the relationship between job adaptability and job performance. The research population consisted of accountants employed in management department of listed companies in the Tehran stock exchange. A sample of 384 participants was surveyed using a convenience sampling method in early 2024. Data were collected via a standardized questionnaire. Structural equation modeling and the Sobel test were employed to analyze the research data. The findings revealed a positive relationship between job adaptability and performance, indicating that more adaptable employees demonstrated higher job performance. Additionally, the implementation of business intelligence had a positive mediating effect on the relationship between job adaptability and job performance among management accountants. This suggests that adaptability is associated with increased application of business intelligence, and better application of business intelligence is positively related to improved job performance. Previous studies have shown that the nature and scope of management accounting have been Introduction Previous studies have shown that the nature and scope of management accounting have been slow to evolve due to their inadequate adaptation to new environments. Management accountants primarily rely on descriptive analysis, occasionally use predictive analysis, and rarely apply prescriptive analytics. Changes in management accounting can result from various factors such as changes in the nature and intensity of competition in global markets, advancements in modern technologies such as business intelligence, progress in information technology, changes in organizational performance, organizational structure, top management support, governmental laws and regulations, and organizational strategies. While most previous research has focused on the job performance of accountants and auditors, little attention has been given to the effect of job adaptability on the performance of management accountants and the role of business intelligence. Therefore, this study offers a fresh perspective on the importance of job adaptability among management accountants and the use of innovative tools such as business intelligence. Based on this, the following hypotheses are presented: Hypothesis 1: Job compatibility has a positive and significant relationship with the job performance of management accountants. Hypothesis 2: The application of business intelligence mediates the relationship between job compatibility and job performance of management accountants. Methodology This study has applicable in nature and employs a descriptive-correlational research method. The statistical population includes management accountants working in companies listed on the Tehran Stock Exchange. The sample size was determined using Cochran’s formula (for an unknown population), resulting in a sample of 384 individuals. Data were collected using a standard questionnaire during the early months of 2024. The general section of the questionnaire included questions on age, education level, work experience, and organizational position. To operationalize the study variables, standard questionnaires were used: Business Intelligence Utilization (Popovitch et al., 2012), Job Performance (Paterson, 1992), and Job Adaptability (Dawis & Lofquist, 1991). Findings The results of the first hypothesis test are consistent with contingency theory, which posits that changes in conditions necessitate changes in management accounting practices. The findings of the second hypothesis indicate that the application of business intelligence plays a significant mediating role in the relationship between job adaptability and job performance. This finding is also in line with contingency theory. According to this theory, management accountants attempt to align their performance reports with the new business environment through the use of modern tools such as business intelligence, thereby improving their job performance through better adaptation. The results of the first hypothesis test according to the path coefficient (β=0.62), the statistical value (t=14.3), and the significance level (P-value<0.05) show that with the increase in job adaptability, the job performance of management accountants increases. Therefore, the first research hypothesis is not rejected at a confidence level of 95%. Also, the results of the second hypothesis test according to the path coefficient (β=0.59), the statistical value (t=2.99), and the significance level (P-value<0.05) show that with the increase in the use of business intelligence by management accountants, their job adaptability increases. Therefore, the second research hypothesis is accepted at a confidence level of 95%. Also, the results of the second hypothesis test according to the path coefficient (β=0.54), statistic value (t=3.35), and significance level (P-value<0.05) show that with the increase in the use of business intelligence by management accountants, their job performance increases. Therefore, the second research hypothesis is not rejected at a confidence level of 95%. Conclusion The findings of the first hypothesis test indicated that job compatibility has a positive and significant effect on the job performance of management accountants. The results of this test are in accordance with contingency theory, which states that due to changes in conditions, changes in management accounting procedures are also necessary. The inability of management accountants to adapt to new conditions may cause the information provided by management accountants to be no longer considered relevant or appropriate. This situation may cause relevant information not to be provided for the decision-making and control process. Therefore, the efficiency of a consistent management accountant is much higher than that of a static and inconsistent management accountant. In line with the results of this hypothesis, it is suggested that organizations consider other skills, especially their soft skills, when recruiting and hiring management accountants, and after hiring, in addition to continuous training in new management accounting methods and approaches, training in soft skills such as morale, do not neglect compatibility. In this regard, researchers are suggested to research the effect of organizational learning on improving the job performance of management accountants. The findings of the second hypothesis test indicated that the application of business intelligence mediates the relationship between job compatibility and the job performance of management accountants. The results of this hypothesis are also consistent with contingency theory. According to this theory, using new tools such as business intelligence, management accountants try to present their performance reports in the new business environment and improve their job performance while adapting to the new conditions. Researchers have mainly come to the conclusion in the research literature that the application of business intelligence improves the job performance of accountants. Business intelligence is designed to facilitate data collection, analysis, and the delivery of information and to support decision making. Management accountants benefit greatly from the successful integration of business intelligence tools to adapt to the new environment and improve performance. This issue is also reflected in the programs of professional accounting organizations, so in 2016, the Chartered Institute of Management Accountants (CIMA) called for research on the application of business intelligence in management accounting by providing financial assistance to conduct studies in this field. (CIMA, 2016). Job adaptability refers to the ability to respond rapidly to evolving ideas, responsibilities, expectations, desires, strategies, and other work processes. Job adaptability encompasses the dimensions of curiosity, control, confidence, and concern, all essential for job performance. This study investigates whether job adaptability is related to job performance. Furthermore, it examines the mediating effect of business intelligence, a technology-driven process, on the relationship between job adaptability and job performance. The research population consisted of accountants employed in management department of listed companies in the Tehran stock exchange. A sample of 384 participants was surveyed using a convenience sampling method in early 2024. Data were collected via a standardized questionnaire. Structural equation modeling and the Sobel test were employed to analyze the research data. The findings revealed a positive relationship between job adaptability and performance, indicating that more adaptable employees demonstrated higher job performance. Additionally, the implementation of business intelligence had a positive mediating effect on the relationship between job adaptability and job performance among management accountants. This suggests that adaptability is associated with increased application of business intelligence, and better application of business intelligence is positively related to improved job performance. Previous studies have shown that the nature and scope of management accounting have been Introduction Previous studies have shown that the nature and scope of management accounting have been slow to evolve due to their inadequate adaptation to new environments. Management accountants primarily rely on descriptive analysis, occasionally use predictive analysis, and rarely apply prescriptive analytics. Changes in management accounting can result from various factors such as changes in the nature and intensity of competition in global markets, advancements in modern technologies such as business intelligence, progress in information technology, changes in organizational performance, organizational structure, top management support, governmental laws and regulations, and organizational strategies. While most previous research has focused on the job performance of accountants and auditors, little attention has been given to the effect of job adaptability on the performance of management accountants and the role of business intelligence. Therefore, this study offers a fresh perspective on the importance of job adaptability among management accountants and the use of innovative tools such as business intelligence. Based on this, the following hypotheses are presented: Hypothesis 1: Job compatibility has a positive and significant relationship with the job performance of management accountants. Hypothesis 2: The application of business intelligence mediates the relationship between job compatibility and job performance of management accountants. Methodology This study has applicable in nature and employs a descriptive-correlational research method. The statistical population includes management accountants working in companies listed on the Tehran Stock Exchange. The sample size was determined using Cochran’s formula (for an unknown population), resulting in a sample of 384 individuals. Data were collected using a standard questionnaire during the early months of 2024. The general section of the questionnaire included questions on age, education level, work experience, and organizational position. To operationalize the study variables, standard questionnaires were used: Business Intelligence Utilization (Popovitch et al., 2012), Job Performance (Paterson, 1992), and Job Adaptability (Dawis & Lofquist, 1991). Findings The results of the first hypothesis test are consistent with contingency theory, which posits that changes in conditions necessitate changes in management accounting practices. The findings of the second hypothesis indicate that the application of business intelligence plays a significant mediating role in the relationship between job adaptability and job performance. This finding is also in line with contingency theory. According to this theory, management accountants attempt to align their performance reports with the new business environment through the use of modern tools such as business intelligence, thereby improving their job performance through better adaptation. The results of the first hypothesis test according to the path coefficient (β=0.62), the statistical value (t=14.3), and the significance level (P-value<0.05) show that with the increase in job adaptability, the job performance of management accountants increases. Therefore, the first research hypothesis is not rejected at a confidence level of 95%. Also, the results of the second hypothesis test according to the path coefficient (β=0.59), the statistical value (t=2.99), and the significance level (P-value<0.05) show that with the increase in the use of business intelligence by management accountants, their job adaptability increases. Therefore, the second research hypothesis is accepted at a confidence level of 95%. Also, the results of the second hypothesis test according to the path coefficient (β=0.54), statistic value (t=3.35), and significance level (P-value<0.05) show that with the increase in the use of business intelligence by management accountants, their job performance increases. Therefore, the second research hypothesis is not rejected at a confidence level of 95%. Conclusion The findings of the first hypothesis test indicated that job compatibility has a positive and significant effect on the job performance of management accountants. The results of this test are in accordance with contingency theory, which states that due to changes in conditions, changes in management accounting procedures are also necessary. The inability of management accountants to adapt to new conditions may cause the information provided by management accountants to be no longer considered relevant or appropriate. This situation may cause relevant information not to be provided for the decision-making and control process. Therefore, the efficiency of a consistent management accountant is much higher than that of a static and inconsistent management accountant. In line with the results of this hypothesis, it is suggested that organizations consider other skills, especially their soft skills, when recruiting and hiring management accountants, and after hiring, in addition to continuous training in new management accounting methods and approaches, training in soft skills such as morale, do not neglect compatibility. In this regard, researchers are suggested to research the effect of organizational learning on improving the job performance of management accountants. The findings of the second hypothesis test indicated that the application of business intelligence mediates the relationship between job compatibility and the job performance of management accountants. The results of this hypothesis are also consistent with contingency theory. According to this theory, using new tools such as business intelligence, management accountants try to present their performance reports in the new business environment and improve their job performance while adapting to the new conditions. Researchers have mainly come to the conclusion in the research literature that the application of business intelligence improves the job performance of accountants. Business intelligence is designed to facilitate data collection, analysis, and the delivery of information and to support decision making. Management accountants benefit greatly from the successful integration of business intelligence tools to adapt to the new environment and improve performance. This issue is also reflected in the programs of professional accounting organizations, so in 2016, the Chartered Institute of Management Accountants (CIMA) called for research on the application of business intelligence in management accounting by providing financial assistance to conduct studies in this field. (CIMA, 2016).

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