THE USE OF MANAGEMENT ACCOUNTING / STRATEGIC MANAGEMENT ACCOUNTING TOOLS AND EFFECT ON PERFORMANCE: A RESEARCH IN TURKEY

Abstract

This study aims to examine the effects of the use of management accounting/strategic management accounting tools on the financial performance, non-financial performance, and the overall performance of the businesses. Besides, the difference between the demographic characteristics of the businesses and the use of management accounting/strategic management accounting tools are also examined. In the research, the data were obtained with a questionnaire from the businesses listed on Borsa Istanbul and businesses operating in various cities of Turkey's intensive industries. According to the results of the analysis, the use of strategic management accounting tools is at a certain level, but traditional management accounting tools are still in use more widely. It is found that the use of 17 management accounting/strategic management accounting tools affects the performance of businesses. Also, the demographic characteristics and the use of management accounting/strategic management accounting tools differ for 19 tools out of 53.