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

Author

Listed:
  • Yücel, Rahmi

    (Abant Izzet Baysal University)

  • Ahmetoğulları, Kayhan

    (Abant Izzet Baysal University)

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.

Suggested Citation

  • Yücel, Rahmi & Ahmetoğulları, Kayhan, 2015. "The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 6(4), pages 179-201, October.
    • Handle: RePEc:ris:buecrj:0209
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    More about this item

    Keywords

    Advanced management accounting practices; competitive strategies; performance;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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