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Journals / İşletme ve Ekonomi Araştırmaları Dergisi / 2015 / Cilt: 6 - Sayı: 4

The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance

İleri Yönetim Muhasebesi Uygulamalarının Rekabet Stratejileri ve Performans Üzerindeki Etkisi

Kayhan AHMETOĞULLARI
Rahmi YÜCEL
Pages
179–201
Publication Date
2022-10-18
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Furthermore, there is a positive and significant relation between long-term strategy based on management accounting practices and non-financial company performance and between activity based on management accounting practices and financial performance

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study is based on a sample of 300 managers from the production industry of West Marmara Region.
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Key Findings & Data:The goal of this study is to examine the interaction among advanced management accounting practices, competitive strategies and company performance.
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Conclusion & Impact:Furthermore, there is a positive and significant relation between long-term strategy based on management accounting practices and non-financial company performance and between activity based on management accounting practices and financial performance
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

This study is based on a sample of 300 managers from the production industry of West Marmara Region. The goal of this study is to examine the interaction among advanced management accounting practices, competitive strategies and company performance. As a result of study, it is found that advanced accounting management practices have a positive effect on the company performance and competitive strategies. In addition, competitive strategies have an effect on the company performance positively. Furthermore, there is a positive and significant relation between long-term strategy based on management accounting practices and non-financial company performance and between activity based on management accounting practices and financial performance

Özet

Bu çalışma, Batı Marmara Bölgesinde imalat sektöründe yer alan 300 yöneticiden oluşan örneklemi esas almaktadır. Bu çalışmanın amacı, ileri yönetim muhasebesi uygulamaları, rekabet stratejileri ve firma performansı arasındaki etkileşimi incelemektir. Çalışmanın sonuçları olarak, ileri yönetim muhasebesi uygulamalarının firma performansı ve rekabet stratejileri pozitif bir etkiye sahip olduğunu göstermektedir. Ek olarak, rekabet stratejileri firma performansı üzerinde pozitif bir etkiye sahiptir. Ayrıca uzun vadeli stratejiye dayalı yönetim muhasebesi uygulamaları ile finansal olmayan firma performansı ve faaliyete dayalı yönetim muhasebesi uygulamaları ile finansal firma performansı arasında pozitif ve anlamlı bir ilişkiye sahiptir

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Cite This Article

AHMETOĞULLARI, K., YÜCEL, R. (2022). The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance. İşletme ve Ekonomi Araştırmaları Dergisi, Cilt: 6 - Sayı: 4, 179–201. https://ajindex.com/articles/556584

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