Journal of Resource Management and Decision Engineering In Press 2027 01 01 The Impact of Product Creativity on the Dimensions of Broad Scope, Timeliness, Aggregation, and Integration in the Use of Management Accounting System Information The Impact of Product Creativity on the Dimensions of Broad Scope, Timeliness, Aggregation, and Integration in the Use of Management Accounting System Information 1 12 EN Journal Article 2026 01 01 <p>The present study aimed to investigate the effect of product creativity on the dimensions of broad scope, timeliness, aggregation, and integration in the use of management accounting system information among managers of small and medium-sized enterprises in Mashhad. This applied study was conducted using a descriptive-survey research design. The statistical population consisted of managers of small and medium-sized companies in Mashhad, Iran, totaling 1,560 individuals, from which 384 participants were selected based on Morgan’s table using convenience sampling. Data were collected through a standardized questionnaire adapted from previous studies, including 18 items measuring product creativity, broad scope of information, timeliness, aggregation, and integration of management accounting system information. The questionnaire employed a five-point Likert scale ranging from completely disagree to completely agree. Data analysis was performed using Structural Equation Modeling (SEM) with Smart PLS 3 software. Reliability and validity of the constructs were confirmed through Cronbach’s alpha, composite reliability, convergent validity, and discriminant validity indices. The results of structural equation modeling demonstrated that product creativity had a positive and statistically significant effect on all four dimensions of management accounting system information usage. Specifically, product creativity significantly affected broad scope information (β=0.576, t=16.530, p&lt;0.05), timeliness of information (β=0.531, t=14.252, p&lt;0.05), information aggregation (β=0.575, t=17.383, p&lt;0.05), and information integration (β=0.523, t=17.457, p&lt;0.05). In addition, the coefficient of determination values indicated moderate explanatory power for the endogenous variables, with R² values of 0.332 for broad scope information, 0.282 for timeliness, 0.331 for aggregation, and 0.273 for integration. The overall model fit indices, including GOF and SRMR, confirmed the acceptable fit and predictive quality of the proposed structural model. The findings indicate that effective utilization of management accounting system information significantly enhances product creativity in organizations.</p> https://www.journalrmde.com/index.php/jrmde/article/download/329/373