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

Rahmi Yücel () and Kayhan Ahmetoğulları ()
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Kayhan Ahmetoğulları: Abant Izzet Baysal University

Business and Economics Research Journal, 2015, vol. 6, issue 4, 179-201

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 (search for similar items in EconPapers)
JEL-codes: M40 M49 (search for similar items in EconPapers)
Date: 2015
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