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YÖNETİM MUHASEBESİ / STRATEJİK YÖNETİM MUHASEBESİ ARAÇLARININ KULLANIMI VE PERFORMANS ÜZERİNE ETKİSİ: TÜRKİYE’DE BIR ARAŞTIRMA

Year 2020, Volume: 22 Issue: 4, 580 - 610, 31.12.2020
https://doi.org/10.31460/mbdd.634289

Abstract

Bu çalışmanın temel amacı, yönetim muhasebesi/stratejik yönetim muhasebesi araçları kullanımının işletmelerin finansal performansı, finansal olmayan performansı ve genel performansı üzerine etkisinin incelenmesidir. Ayrıca çalışmada işletmelerin demografik özellikleri ve yönetim muhasebesi/stratejik yönetim muhasebesi araçları kullanımı arasındaki fark da incelenmektedir. Araştırmada Borsa İstanbul’a kote olmuş işletmelerden ve Türkiye’nin sanayi yoğun çeşitli şehirlerinde faaliyet gösteren işletmelerden anket yoluyla veri elde edilmiştir. Analiz sonuçlarına göre stratejik yönetim muhasebesi araçları kullanımı belirli bir düzeydedir ancak geleneksel yönetim muhasebesi araçları hala daha yaygın biçimde kullanılmaktadır. 17 yönetim muhasebesi/stratejik yönetim muhasebesi aracının kullanımının performans üzerinde etkili olduğu bulgulanmıştır. Bunun yanısıra, demografik özellikler ve yönetim muhasebesi/stratejik yönetim muhasebesi araçları kullanımı 53 araçtan 19’u için farklılaşmaktadır.

References

  • Abdel-Kader, M. and Luther, R. 2006. “Management Accounting Practices in the UK Food and Drinks Industry”, London: CIMA - The Chartered Institute of Management Accountants.
  • Abdel-Maksoud, A., Cheffi, W. and Ghoudi, K. 2016. “The Mediating Effect of Shop-Floor Involvement on Relations Between Advanced Management Accounting Practices and Operational Non-Financial Performance Indicators”, The British Accounting Review, 48, 169-184.
  • Ahmad, K. 2017. “The Implementation of Management Accounting Practice and Its Relationship with Performance in Small and Medium Enterprises Sector”, International Review of Management and Marketing, 7(1), 342-353.
  • Ahmad, K. 2012. The Use of Management Accounting Practices in Malaysian SMEs. University of Exeter as a thesis for the degree of Doctor of Philosophy in Accountancy.
  • Ajibolade, S. O. 2013. “Management Accounting Systems Design and Company Performance in Nigerian Manufacturing Companies: A Contingency Theory Perspective”, British Journal of Arts and Social Sciences, 14(11), 228-244.
  • Akmeşe, H. and Bayrakçı, S. 2016. “A Research on Use of Management Accounting Tools and Techniques in Fast Food Operations: The Case of Konya”, 2nd Multidisciplinary Conference, Madrid: RSEP International Conferences on Social Issues and Economic Studies 2nd, 8-21.
  • Aksoylu, S. and Akın, E. 2013. “Effects of Strategic Management Accounting Techniques on Perceived Performance of Businesses”, Journal of US-China Public Administration, 10(10), 1004-1017.
  • Al, S. F. A. and McLellan, J. D. 2013. “Strategy and Management Accounting Practices Alignment and Its Effect on Organizational Performance”, Journal of Accounting – Business & Management, 20 (1), 1-27.
  • Al-Khadash, H. A. And Feridun, M. 2006. “Impact of Strategic Initiatives in Management Accounting on Corporate Financial Performance: Evidence from Amman Stock Exchange”, Managing Global Transitions, 4(4), 299-312.
  • Angelakis, G., Theriou, N. and Floropoulos, I. 2010. “Adoption and Benefits of Management Accounting Practices: Evidence From Greece and Finland”, Advances in Accounting, 26(1), 87-96.
  • Anh, D. N. P. 2016. “Factors Affecting the Use and Consequences of Management Accounting Practices in A Transitional Economy: The Case of Vietnam”, Journal of Economics and Development, 18(1), 54-73.
  • Anna, A. 2015. “Strategic Management Tools and Techniques and Organizational Performance: Findings from the Czech Republic”, Journal of Competitiveness, 7(3), 19-36.
  • Atkinson, A. A., Kaplan, S. R., Matsumura, M. E. and Young, M. S. 2012. Management Accounting. Pearson.
  • Atrill, P. and McLaney, E. 2009. Management Accounting for Decision Makers. 6th Edition. London: Pearson.
  • Büyükmirza, H. K. 2014. Maliyet ve Yönetim Muhasebesi Tek Düzene Uygun Bir Sistem Yaklaşımı. 19. Baskı. Ankara: Gazi Kitabevi.
  • Bhimani, A. and Bromwich, M. 2010. Management Accounting: Retrospect and prospect. Great Britain: CIMA Publishing.
  • Bloom, N. and Reenen, J. V. 2007. “Measuring and Explaining Management Practices Across Firms and Countries”, The Quarterly Journal of Economics, 122(4), 1351-1408.
  • Bromwich, M. 1990. “The Case for Strategic Management Accounting: The Role Of Accounting Infokmation For Strategy In Competitive Markets”, Accounting, Organizations and Society, 15(2), 27-46.
  • Cadez, S., Hocevar, M. and Zaman, M. 2005. “A Cross-Industry Comparative Analysis Of Strategic Management Accounting Techniques Application: Evidence From Slovenia”, Enterprise in Transition: International Conference Proceedings, 1029-1042.
  • Cadez, S. and Guilding, C. 2008a. “An Exploratory Investigation of an Integrated Contingency Model of Strategic Management Accounting”, Accounting, Organizations and Society, 33, 836-863.
  • Cadez, S. and Guilding, C. 2008b. “Strategy and Strategic Management Accounting: an Investigation of Organizational Configurations”, Manchester Business School Research Seminar.
  • Cagwin, D. and Bouwman, M. J. 2002. “The Association Between Activity-Based Costing and Improvement in Financial Performance”, Management Accounting Research, 13, 1-39.
  • Cassia, L., Paleari, S. and Redondi, R. 2005. “Management Accounting Systems and Organisational Structure”, Small Business Economics, 25(4), 373-391.
  • Chenhall, R. H. and Langfield-Smith, K. 1998. “Adoption and Benefits of Management Accounting Practices: An Australian Study”, Management Accounting Research, 9, 1-19.
  • Choe, J. 2004. “The Relationships Among Management Accounting Information, Organizational Learning and Production Performance”, Journal of Strategic Information Systems, 13, 61-85.
  • Cinquini, L. and Tenucci, A. 2007. “Is the Adoption of Strategic Management Accounting Techniques Really “Strategy-Driven”? Evidence From a Survey”, Pisa: Munich Personal RePEc Archive.
  • Coombs, H., Hobbs, D. and Jenkins, E. 2005. “Management Accounting Principles and Applications”, 1th Edition., London: Sage Publications.
  • Dess, G. G. and Robinson, R. B. 1984. “Measuring Organizational Performance in The Absence of Objective Measures: The Case of the Privately-Held Firm and Conglomerate Business Unit”, Strategic Management Journal, 5(3), 265-273.
  • Duh, R. R., Xiao, J. Z. and Chow, C. W. 2009. “Chinese Firms’ Use of Management Accounting and Controls: Facilitators, Impediments, and Performance Effects”, Journal of International Accounting Research, 8(1), 1-30.
  • Eaton, G. 2005. CIMA Official Terminology, 2005 Edition. Burlington: The Chartered Institute of Management Accountants.
  • El-Ebaishi, M., Karbhari, Y. and Naser, K. 2003. “Empirical Evidence on The Use of Management Accounting Techniques in A Sample of Saudi Manufacturing Companies”, International Journal of Commerce and Management, 13(2), 74-101.
  • Ernst&Young. 2020. 2003 Survey of Management Accounting The State of Management Accounting, http://www.ey.com. (Access Date: 17.07.2019).
  • Erserim, A. 2012. “The Impacts of Organizational Culture, Firm's Characteristics and External Environment of Firms on Management Accounting Practices: An Empirical Research on Industrial Firms in Turkey”, Procedia - Social and Behavioral Sciences, 62, 372-376.
  • Field, A. 2009. Discovering statistics using SPSS. London: SAGE.
  • Friedl, P. and Biloslavo, R. 2009. “Association of Management Tools with the Financial Performance of Companies: The Example of the Slovenian Construction Sector”, Managing Global Transitions, 7(4), 383-402.
  • Fullerton, R. R., Kennedy, F. A. and Widener, S. K. 2014. “Lean Manufacturing and Firm Performance: The Incremental Contribution of Lean Management Accounting Practices”, Journal of Operations Management, 32, 414-428.
  • George, D. and Mallery, P. 2010. SPSS for Windows Step by Step: A Simple Guide and Reference. 10th Edition. Boston: Pearson.
  • Ghasem, R., Mohamad, N. A., Mohammadi, M. A. D. and Khan, M. N. A. 2015. “The Diffusion of Management Accounting Practices in Iranian Manufacturing Companies”, Middle - East Journal of Scientific Research, 23(3), 394-404.
  • Gravetter, F. and Wallnau, L. 2014. Essentials of statistics for the behavioral sciences. 8th Edition. Belmont: CA:Wadsworth.
  • Guilding, C., Cravens, K. S. and Tayles, M. 2000. “An International Comparison of Strategic Management Accounting Practices”, Management Accounting Research, 11, 113-135.
  • Hult, G., Tomas M., Hurley, R. F. and Knight, G. A. 2004. “Innovativeness: Its Antecedents and Impact on Business Performance”, Industrial Marketing Management, 33, 429-438.
  • IMA. 2005. “Definition of Management Accounting”, Statements on Management Accounting Practice içinde. The Institute of Management Accountants.
  • Ittner, C. D., Lanen, W. N. and Larcker, D. F. 2002. “Activity-Based Costing and Manufacturing Performance”, Source Journal of Accounting Research, 40(3), 711-726.
  • Joshi, P. L. 2001. “The International Diffusion of New Management Accounting Practices: The Case of India”, Journal of International Accounting, Auditing and Taxation, 10, 85-109.
  • Jusoh, R., Ibrahim, D. N. and Zainuddin,Y. 2008. “The Performance Consequence of Multiple Performance Measures Usage: Evidence from the Malaysian Manufacturers”, International Journal of Productivity and Performance Management, 57(2), 119-136.
  • Kalkhouran, A. A. N., Nedaei, B. H. N. and Rasid, S. Z. A. 2017. “The Indirect Effect of Strategic Management Accounting in the Relationship Between CEO Characteristics and Their Networking Activities, and Company Performance”, Journal of Accounting and Organizational Change, 1-36.
  • Kober, R., Subraamanniam, T. and Watson, J. 2012. “The Impact of Total Quality Management Adoption on Small and Medium Enterprises’ Financial Performance”, Accounting and Finance, 52, 421-438.
  • Kovachev, I. and Ross, L. 2009. Management Accounting Tools for Today and Tomorrow. CIMA.
  • Loewenthal, K. M. 2004. An Introduction to Psychological Tests and Scales. 2nd Edition. Hove: UK: Psychology Press.
  • Lord, B. R. 2007. “Strategic Management Accounting” Issues in Management Accounting içinde, yazan Trevor Hopper, Deryl Northcott, & Robert Scapens, 135-153. Harlow: Pearson Education Limited.
  • Lord, B. R. 1996. “Strategic Management Accounting: The Emperor’s New Clothes?”, Management Accounting Research, 7, 347-366.
  • Macinatia, M. S. and Anessi-Pessina, E. 2014. “Management Accounting Use and Financial Performance in Public Health-Care Organisations: Evidence from the Italian National Health Service”, Health Policy, 117, 98-111.
  • Mat, T. Z. T. 2010. Management Accounting and Organizational Change: Impact of Alignment of Management Accounting System, Structure and Strategy on Performance. Western Australia: Edith Cowan University.
  • Nair, S. and Nian, Y. S. 2017. “Factors Affecting Management Accounting Practices in Malaysia Sudhashini”, International Journal of Business and Management, 12(10), 177-184.
  • Neubauer, H., Mayr, S., Feldbauer-Durstmüller, B. and Duller, C. 2013. “Management Accounting Systems and Institutionalization in Medium-Sized and Large Family Businesses-Empirical Evidence from Germany and Austria”, European Journal of Management, 12(2), 41-60.
  • Pavlatos, O. 2015. “An Empirical Investigation of Strategic Management Accounting in Hotels”, International Journal of Contemporary Hospitality Management, 27(5), 756-767.
  • Pavlatos, O. and Kostakis, H. 2015. “Management Accounting Practices Before and During Economic Crisis: Evidence from Greece”, Advances in Accounting, Incorporating Advances in International Accounting, 31, 150-164.
  • Pavlatos, O. and Paggios, I. 2009. “Management Accounting Practices in the Greek Hospitality Industry”, Managerial Auditing Journal, 24(1), 81-98.
  • Pierce, B. and O’Dea, T. 1998. “Management Accounting Practices in Ireland – The Preparers’ Perspective”, DCU Business School Research Paper Series, 34.
  • Rufino, H. D. 2014. “Management Accounting Practices (MAPs) of Small and Medium-Sized Manufacturing Enterprises in The City of Tarlac”, Review of Integrative Business and Economics Research, 4(1), 55-74.
  • Simmonds, K. 1981. “Strategic Management Accounting”, Management Accounting, 59(4), 26-29.
  • Šiška, L. 2016. “The Contingency Factors Affecting Management Accounting in Czech Companies”, Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 64(4), 1383-1392. Şener, R. And Dirlik, S. 2012. “Stratejik Yönetim Kapsamında Stratejik Yönetim Muhasebesi Araçlarının Kullanım Düzeyi Üzerine Ampirik Bir Araştırma”, 31. Türkiye Muhasebe Eğitimi Sempozyumu. Muğla: İstanbul Üniversitesi, İşletme Fakültesi, Muhasebe Enstitüsü, 93-123.
  • Trochim, W. M. and Donnelly, J. P. 2006. The Research Methods Knowledge Base. 3rd Edition. Cincinnati: OH:Atomic Dog.
  • Vupa, Ö. and Gürünlü Alma, Ö. 2008. “Doğrusal Regresyon Çözümlemesinde Çoklu Bağlantı Probleminin Sapan Değer İçeren Küçük Örneklemlerde İncelenmesi”, Selçuk Üniversitesi Fen Edebiyat Fakültesi Fen Dergisi, 31, 97-107.
  • Wang, D. H.-M. and Huynh, Q. L. 2013. “Mediating Role of Knowledge Management in Effect of Management Accounting Practices on Firm Performance”, Journal of Knowledge Management, Economics and Information Technology, 3(3), 1-25.
  • Weetman, P. 2013. Financial and Management Accounting An Introduction. Sixth edition. Edinburgh: Pearson Education Limited.
  • Yalçın, S. 2012. “Adoption and Benefits of Management Accounting Practices: An Inter-Country Comparison”, Accounting in Europe, 9(1), 95-110.
  • Zoysa, A. D., Bhati, S. and Zoysa, M. D. 2014. “A Survey of Cost and Management Accounting Practices in Sri Lanka”, 10th International Conference on Business and Finance, India: IBS Hyderabad & Spears School of Business.

THE USE OF MANAGEMENT ACCOUNTING / STRATEGIC MANAGEMENT ACCOUNTING TOOLS AND EFFECT ON PERFORMANCE: A RESEARCH IN TURKEY

Year 2020, Volume: 22 Issue: 4, 580 - 610, 31.12.2020
https://doi.org/10.31460/mbdd.634289

Abstract

This study aims to examine the effects of the use of management accounting/strategic management accounting tools on the financial performance, non-financial performance, and the overall performance of the businesses. Besides, the difference between the demographic characteristics of the businesses and the use of management accounting/strategic management accounting tools are also examined. In the research, the data were obtained with a questionnaire from the businesses listed on Borsa Istanbul and businesses operating in various cities of Turkey's intensive industries. According to the results of the analysis, the use of strategic management accounting tools is at a certain level, but traditional management accounting tools are still in use more widely. It is found that the use of 17 management accounting/strategic management accounting tools affects the performance of businesses. Also, the demographic characteristics and the use of management accounting/strategic management accounting tools differ for 19 tools out of 53.

References

  • Abdel-Kader, M. and Luther, R. 2006. “Management Accounting Practices in the UK Food and Drinks Industry”, London: CIMA - The Chartered Institute of Management Accountants.
  • Abdel-Maksoud, A., Cheffi, W. and Ghoudi, K. 2016. “The Mediating Effect of Shop-Floor Involvement on Relations Between Advanced Management Accounting Practices and Operational Non-Financial Performance Indicators”, The British Accounting Review, 48, 169-184.
  • Ahmad, K. 2017. “The Implementation of Management Accounting Practice and Its Relationship with Performance in Small and Medium Enterprises Sector”, International Review of Management and Marketing, 7(1), 342-353.
  • Ahmad, K. 2012. The Use of Management Accounting Practices in Malaysian SMEs. University of Exeter as a thesis for the degree of Doctor of Philosophy in Accountancy.
  • Ajibolade, S. O. 2013. “Management Accounting Systems Design and Company Performance in Nigerian Manufacturing Companies: A Contingency Theory Perspective”, British Journal of Arts and Social Sciences, 14(11), 228-244.
  • Akmeşe, H. and Bayrakçı, S. 2016. “A Research on Use of Management Accounting Tools and Techniques in Fast Food Operations: The Case of Konya”, 2nd Multidisciplinary Conference, Madrid: RSEP International Conferences on Social Issues and Economic Studies 2nd, 8-21.
  • Aksoylu, S. and Akın, E. 2013. “Effects of Strategic Management Accounting Techniques on Perceived Performance of Businesses”, Journal of US-China Public Administration, 10(10), 1004-1017.
  • Al, S. F. A. and McLellan, J. D. 2013. “Strategy and Management Accounting Practices Alignment and Its Effect on Organizational Performance”, Journal of Accounting – Business & Management, 20 (1), 1-27.
  • Al-Khadash, H. A. And Feridun, M. 2006. “Impact of Strategic Initiatives in Management Accounting on Corporate Financial Performance: Evidence from Amman Stock Exchange”, Managing Global Transitions, 4(4), 299-312.
  • Angelakis, G., Theriou, N. and Floropoulos, I. 2010. “Adoption and Benefits of Management Accounting Practices: Evidence From Greece and Finland”, Advances in Accounting, 26(1), 87-96.
  • Anh, D. N. P. 2016. “Factors Affecting the Use and Consequences of Management Accounting Practices in A Transitional Economy: The Case of Vietnam”, Journal of Economics and Development, 18(1), 54-73.
  • Anna, A. 2015. “Strategic Management Tools and Techniques and Organizational Performance: Findings from the Czech Republic”, Journal of Competitiveness, 7(3), 19-36.
  • Atkinson, A. A., Kaplan, S. R., Matsumura, M. E. and Young, M. S. 2012. Management Accounting. Pearson.
  • Atrill, P. and McLaney, E. 2009. Management Accounting for Decision Makers. 6th Edition. London: Pearson.
  • Büyükmirza, H. K. 2014. Maliyet ve Yönetim Muhasebesi Tek Düzene Uygun Bir Sistem Yaklaşımı. 19. Baskı. Ankara: Gazi Kitabevi.
  • Bhimani, A. and Bromwich, M. 2010. Management Accounting: Retrospect and prospect. Great Britain: CIMA Publishing.
  • Bloom, N. and Reenen, J. V. 2007. “Measuring and Explaining Management Practices Across Firms and Countries”, The Quarterly Journal of Economics, 122(4), 1351-1408.
  • Bromwich, M. 1990. “The Case for Strategic Management Accounting: The Role Of Accounting Infokmation For Strategy In Competitive Markets”, Accounting, Organizations and Society, 15(2), 27-46.
  • Cadez, S., Hocevar, M. and Zaman, M. 2005. “A Cross-Industry Comparative Analysis Of Strategic Management Accounting Techniques Application: Evidence From Slovenia”, Enterprise in Transition: International Conference Proceedings, 1029-1042.
  • Cadez, S. and Guilding, C. 2008a. “An Exploratory Investigation of an Integrated Contingency Model of Strategic Management Accounting”, Accounting, Organizations and Society, 33, 836-863.
  • Cadez, S. and Guilding, C. 2008b. “Strategy and Strategic Management Accounting: an Investigation of Organizational Configurations”, Manchester Business School Research Seminar.
  • Cagwin, D. and Bouwman, M. J. 2002. “The Association Between Activity-Based Costing and Improvement in Financial Performance”, Management Accounting Research, 13, 1-39.
  • Cassia, L., Paleari, S. and Redondi, R. 2005. “Management Accounting Systems and Organisational Structure”, Small Business Economics, 25(4), 373-391.
  • Chenhall, R. H. and Langfield-Smith, K. 1998. “Adoption and Benefits of Management Accounting Practices: An Australian Study”, Management Accounting Research, 9, 1-19.
  • Choe, J. 2004. “The Relationships Among Management Accounting Information, Organizational Learning and Production Performance”, Journal of Strategic Information Systems, 13, 61-85.
  • Cinquini, L. and Tenucci, A. 2007. “Is the Adoption of Strategic Management Accounting Techniques Really “Strategy-Driven”? Evidence From a Survey”, Pisa: Munich Personal RePEc Archive.
  • Coombs, H., Hobbs, D. and Jenkins, E. 2005. “Management Accounting Principles and Applications”, 1th Edition., London: Sage Publications.
  • Dess, G. G. and Robinson, R. B. 1984. “Measuring Organizational Performance in The Absence of Objective Measures: The Case of the Privately-Held Firm and Conglomerate Business Unit”, Strategic Management Journal, 5(3), 265-273.
  • Duh, R. R., Xiao, J. Z. and Chow, C. W. 2009. “Chinese Firms’ Use of Management Accounting and Controls: Facilitators, Impediments, and Performance Effects”, Journal of International Accounting Research, 8(1), 1-30.
  • Eaton, G. 2005. CIMA Official Terminology, 2005 Edition. Burlington: The Chartered Institute of Management Accountants.
  • El-Ebaishi, M., Karbhari, Y. and Naser, K. 2003. “Empirical Evidence on The Use of Management Accounting Techniques in A Sample of Saudi Manufacturing Companies”, International Journal of Commerce and Management, 13(2), 74-101.
  • Ernst&Young. 2020. 2003 Survey of Management Accounting The State of Management Accounting, http://www.ey.com. (Access Date: 17.07.2019).
  • Erserim, A. 2012. “The Impacts of Organizational Culture, Firm's Characteristics and External Environment of Firms on Management Accounting Practices: An Empirical Research on Industrial Firms in Turkey”, Procedia - Social and Behavioral Sciences, 62, 372-376.
  • Field, A. 2009. Discovering statistics using SPSS. London: SAGE.
  • Friedl, P. and Biloslavo, R. 2009. “Association of Management Tools with the Financial Performance of Companies: The Example of the Slovenian Construction Sector”, Managing Global Transitions, 7(4), 383-402.
  • Fullerton, R. R., Kennedy, F. A. and Widener, S. K. 2014. “Lean Manufacturing and Firm Performance: The Incremental Contribution of Lean Management Accounting Practices”, Journal of Operations Management, 32, 414-428.
  • George, D. and Mallery, P. 2010. SPSS for Windows Step by Step: A Simple Guide and Reference. 10th Edition. Boston: Pearson.
  • Ghasem, R., Mohamad, N. A., Mohammadi, M. A. D. and Khan, M. N. A. 2015. “The Diffusion of Management Accounting Practices in Iranian Manufacturing Companies”, Middle - East Journal of Scientific Research, 23(3), 394-404.
  • Gravetter, F. and Wallnau, L. 2014. Essentials of statistics for the behavioral sciences. 8th Edition. Belmont: CA:Wadsworth.
  • Guilding, C., Cravens, K. S. and Tayles, M. 2000. “An International Comparison of Strategic Management Accounting Practices”, Management Accounting Research, 11, 113-135.
  • Hult, G., Tomas M., Hurley, R. F. and Knight, G. A. 2004. “Innovativeness: Its Antecedents and Impact on Business Performance”, Industrial Marketing Management, 33, 429-438.
  • IMA. 2005. “Definition of Management Accounting”, Statements on Management Accounting Practice içinde. The Institute of Management Accountants.
  • Ittner, C. D., Lanen, W. N. and Larcker, D. F. 2002. “Activity-Based Costing and Manufacturing Performance”, Source Journal of Accounting Research, 40(3), 711-726.
  • Joshi, P. L. 2001. “The International Diffusion of New Management Accounting Practices: The Case of India”, Journal of International Accounting, Auditing and Taxation, 10, 85-109.
  • Jusoh, R., Ibrahim, D. N. and Zainuddin,Y. 2008. “The Performance Consequence of Multiple Performance Measures Usage: Evidence from the Malaysian Manufacturers”, International Journal of Productivity and Performance Management, 57(2), 119-136.
  • Kalkhouran, A. A. N., Nedaei, B. H. N. and Rasid, S. Z. A. 2017. “The Indirect Effect of Strategic Management Accounting in the Relationship Between CEO Characteristics and Their Networking Activities, and Company Performance”, Journal of Accounting and Organizational Change, 1-36.
  • Kober, R., Subraamanniam, T. and Watson, J. 2012. “The Impact of Total Quality Management Adoption on Small and Medium Enterprises’ Financial Performance”, Accounting and Finance, 52, 421-438.
  • Kovachev, I. and Ross, L. 2009. Management Accounting Tools for Today and Tomorrow. CIMA.
  • Loewenthal, K. M. 2004. An Introduction to Psychological Tests and Scales. 2nd Edition. Hove: UK: Psychology Press.
  • Lord, B. R. 2007. “Strategic Management Accounting” Issues in Management Accounting içinde, yazan Trevor Hopper, Deryl Northcott, & Robert Scapens, 135-153. Harlow: Pearson Education Limited.
  • Lord, B. R. 1996. “Strategic Management Accounting: The Emperor’s New Clothes?”, Management Accounting Research, 7, 347-366.
  • Macinatia, M. S. and Anessi-Pessina, E. 2014. “Management Accounting Use and Financial Performance in Public Health-Care Organisations: Evidence from the Italian National Health Service”, Health Policy, 117, 98-111.
  • Mat, T. Z. T. 2010. Management Accounting and Organizational Change: Impact of Alignment of Management Accounting System, Structure and Strategy on Performance. Western Australia: Edith Cowan University.
  • Nair, S. and Nian, Y. S. 2017. “Factors Affecting Management Accounting Practices in Malaysia Sudhashini”, International Journal of Business and Management, 12(10), 177-184.
  • Neubauer, H., Mayr, S., Feldbauer-Durstmüller, B. and Duller, C. 2013. “Management Accounting Systems and Institutionalization in Medium-Sized and Large Family Businesses-Empirical Evidence from Germany and Austria”, European Journal of Management, 12(2), 41-60.
  • Pavlatos, O. 2015. “An Empirical Investigation of Strategic Management Accounting in Hotels”, International Journal of Contemporary Hospitality Management, 27(5), 756-767.
  • Pavlatos, O. and Kostakis, H. 2015. “Management Accounting Practices Before and During Economic Crisis: Evidence from Greece”, Advances in Accounting, Incorporating Advances in International Accounting, 31, 150-164.
  • Pavlatos, O. and Paggios, I. 2009. “Management Accounting Practices in the Greek Hospitality Industry”, Managerial Auditing Journal, 24(1), 81-98.
  • Pierce, B. and O’Dea, T. 1998. “Management Accounting Practices in Ireland – The Preparers’ Perspective”, DCU Business School Research Paper Series, 34.
  • Rufino, H. D. 2014. “Management Accounting Practices (MAPs) of Small and Medium-Sized Manufacturing Enterprises in The City of Tarlac”, Review of Integrative Business and Economics Research, 4(1), 55-74.
  • Simmonds, K. 1981. “Strategic Management Accounting”, Management Accounting, 59(4), 26-29.
  • Šiška, L. 2016. “The Contingency Factors Affecting Management Accounting in Czech Companies”, Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 64(4), 1383-1392. Şener, R. And Dirlik, S. 2012. “Stratejik Yönetim Kapsamında Stratejik Yönetim Muhasebesi Araçlarının Kullanım Düzeyi Üzerine Ampirik Bir Araştırma”, 31. Türkiye Muhasebe Eğitimi Sempozyumu. Muğla: İstanbul Üniversitesi, İşletme Fakültesi, Muhasebe Enstitüsü, 93-123.
  • Trochim, W. M. and Donnelly, J. P. 2006. The Research Methods Knowledge Base. 3rd Edition. Cincinnati: OH:Atomic Dog.
  • Vupa, Ö. and Gürünlü Alma, Ö. 2008. “Doğrusal Regresyon Çözümlemesinde Çoklu Bağlantı Probleminin Sapan Değer İçeren Küçük Örneklemlerde İncelenmesi”, Selçuk Üniversitesi Fen Edebiyat Fakültesi Fen Dergisi, 31, 97-107.
  • Wang, D. H.-M. and Huynh, Q. L. 2013. “Mediating Role of Knowledge Management in Effect of Management Accounting Practices on Firm Performance”, Journal of Knowledge Management, Economics and Information Technology, 3(3), 1-25.
  • Weetman, P. 2013. Financial and Management Accounting An Introduction. Sixth edition. Edinburgh: Pearson Education Limited.
  • Yalçın, S. 2012. “Adoption and Benefits of Management Accounting Practices: An Inter-Country Comparison”, Accounting in Europe, 9(1), 95-110.
  • Zoysa, A. D., Bhati, S. and Zoysa, M. D. 2014. “A Survey of Cost and Management Accounting Practices in Sri Lanka”, 10th International Conference on Business and Finance, India: IBS Hyderabad & Spears School of Business.
There are 68 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section MAIN SECTION
Authors

İbrahim Apak 0000-0002-5404-0361

Haluk Duman 0000-0002-8815-5511

Publication Date December 31, 2020
Submission Date October 17, 2019
Published in Issue Year 2020 Volume: 22 Issue: 4

Cite

APA Apak, İ., & Duman, H. (2020). THE USE OF MANAGEMENT ACCOUNTING / STRATEGIC MANAGEMENT ACCOUNTING TOOLS AND EFFECT ON PERFORMANCE: A RESEARCH IN TURKEY. Muhasebe Bilim Dünyası Dergisi, 22(4), 580-610. https://doi.org/10.31460/mbdd.634289