Progress and Excellence Research

Progress and Excellence Research

An Analysis of the Role of Management Accounting in Product Pricing Decision-Making in Growth-Stage Startups

Document Type : Original Article

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Abstract
The present study aimed to analyze the role of management accounting in product pricing decision-making in growth-stage startups. In terms of purpose, the research is applied, and in terms of methodology, it is descriptive, survey-based, and correlational. The statistical population consisted of senior financial managers and accountants of all active startups in the technology and modern services sectors in Isfahan. Using the Krejcie and Morgan table, a sample size of 92 respondents was determined, and a simple random sampling method was employed. Data were collected using a researcher-developed questionnaire designed on a five-point Likert scale. The validity of the questionnaire was confirmed by academic experts and specialists, while its reliability was assessed using Cronbach’s alpha coefficient, which was above 0.70 for all variables. For data a including data identification and collection, data selection, and data analysis have a positive and significant relationship with cost accuracy and pricing agility in startups.
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