Business & Management Studies: An International Journal

Yazarlar: Gökhan Özer, Canan Doğru

Konular:-

Anahtar Kelimeler:Yönetim Muhasebesi Sistemi,Stratejik Planlama,Firma Performansı Management Accounting System,Strategic Planning,Firm Performance

Özet: In previous studies, the effect of the importance, usefulness, and use of information provided by the management accounting system on performance under contextual factors has often been investigated. Although there are findings in the literature indicating that management accounting positively impacts firm performance, which is a distant outcome, further research is needed to explain this relationship. In the present study, using management accounting system information on strategic planning, an important managerial activity, and the mediating effect of strategic planning between the management accounting system and firm performance were examined. PLS-SEM analyzed the data collected through surveys from 75 companies listed in Turkey's Largest 500 Industrial Firms. As a result of the research, it has been observed that the management accounting system has a positive effect on strategic planning and the effect of the management accounting system on firm performance is partially through strategic planning. This finding is crucial as it partially explains the relationship between the management accounting system and firm performance. Consequently, it has been revealed that the management accounting system designed according to the company's strategies and objectives while considering its resources and needs can improve performance by playing a role in the success of strategic planning.  

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