{"id":3176,"date":"2015-12-20T13:14:29","date_gmt":"2015-12-20T11:14:29","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=3176"},"modified":"2015-12-20T13:14:29","modified_gmt":"2015-12-20T11:14:29","slug":"the-effect-of-advanced-management-accounting-practices-on-the-competitive-strategies-and-performance","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/the-effect-of-advanced-management-accounting-practices-on-the-competitive-strategies-and-performance","title":{"rendered":"The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance"},"content":{"rendered":"<table style=\"font-family: Arial,serif; text-align: justify;\" width=\"534\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr>\n<td style=\"color: #ffffff; font-weight: bold;\" valign=\"TOP\" bgcolor=\"#0188a6\" width=\"534\" height=\"15\">Article Information<\/td>\n<\/tr>\n<tr>\n<td valign=\"TOP\" bgcolor=\"#ffffff\" width=\"534\" height=\"169\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"155\">Journal:<\/td>\n<td>Business and Economics Research Journal<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"155\">Title of Article:<\/td>\n<td>The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"155\">Author(s):<\/td>\n<td>Rahmi Y\u00fccel, Kayhan Ahmeto\u011fullar\u0131<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"155\">Volume:<\/td>\n<td>6<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"155\">Number:<\/td>\n<td>4<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"155\">Year:<\/td>\n<td>2015<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"155\">Page:<\/td>\n<td>179-201<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"155\">ISSN:<\/td>\n<td>1309-2448<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #ffffff; font-weight: bold;\" valign=\"TOP\" bgcolor=\"#0188a6\" width=\"534\" height=\"15\">Abstract<\/td>\n<\/tr>\n<tr>\n<td valign=\"TOP\" bgcolor=\"#ffffff\" width=\"534\">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.<\/td>\n<\/tr>\n<tr>\n<td valign=\"TOP\" bgcolor=\"#ffffff\" width=\"534\" height=\"22\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"155\">Keywords:<\/td>\n<td>Advanced management accounting practices, competitive strategies, performance<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"TOP\" bgcolor=\"#ffffff\" width=\"534\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" width=\"155\">JEL Classification:<\/td>\n<td>M40, M49<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><table style=\"border: 0px solid #CCC;\" cellpadding=\"3\" width=\"100%\">\r\n  <tr>\r\n    <td width=\"35\">\r\n      <img decoding=\"async\" src=\"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\" alt=\"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\" width=20 height=18>\r\n    <\/td>\r\n    <td>\r\n      <b> \r\n<a href=\"https:\/\/www.berjournal.com\/tr\/?file_id=310\">Tam Metin\r\n<\/b> ( <span style=\"font-weight:bolder;\">\u2193<\/span> 3805)<\/a>    <\/td>\r\n  <\/tr>\r\n<\/table><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_3176\" class=\"pvc_stats all  \" data-element-id=\"3176\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa 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class=\"pvc_clear\"><\/div>","protected":false},"excerpt":{"rendered":"<p>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 Y\u00fccel, Kayhan Ahmeto\u011fullar\u0131 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 [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_3176\" class=\"pvc_stats all  \" data-element-id=\"3176\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/www.berjournal.com\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":4638,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-3176","post","type-post","status-publish","format-standard","hentry","category-manuscript","category-manuscript2"],"a3_pvc":{"activated":true,"total_views":146,"today_views":0},"_links":{"self":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/3176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/users\/4638"}],"replies":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/comments?post=3176"}],"version-history":[{"count":0,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/3176\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/media?parent=3176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/categories?post=3176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/tags?post=3176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}