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BUSINESS AND ECONOMICS RESEARCH JOURNAL

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Article Information
Journal: Business and Economics Research Journal
Title of Article: The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance
Author(s): Rahmi Yücel, Kayhan Ahmetoğulları
Volume: 6
Number: 4
Year: 2015
Page: 179-201
ISSN: 1309-2448
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.
Keywords: Advanced management accounting practices, competitive strategies, performance
JEL Classification: M40, M49

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