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MEASURING THE EFFECT OF STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES ON MAKING INVESTMENT DECISIONS OF SMEs: EASTERN ANATOLIAN CASE

Year 2020, Volume: 19 Issue: 37, 463 - 492, 01.06.2020

Abstract

The aim of this study is to measure the effect of the strategic management accounting techniques used by manufacturing firms operating in Erzurum and Erzincan provinces on their investment decisions. The research was conducted on 87 manufacturing SMEs in these two provinces. Quantitative research design was used in the study. A scale developed by Jbarah (2018) was used to collect data. Data were obtained through face-to-face interviews with senior executives of companies. Multiple linear regression analysis was used to test hypotheses in the research model. The dependent variable of the model is investment decisions of firms, whereas the independent variables are components of strategic management accounting techniques (just in time production, balance score card and cost targeting). As a result, it has been observed that the usage of strategic management accounting techniques by manufacturing SMEs in Erzurum and Erzincan has a moderate influence on making investment decisions in a complex and dynamic economic environment.

References

  • Adler, R., Everett, A. M. and Waldron, M., (2000), “Advanced Management Accounting Techniques in Manufacturing: Utilization, Benefits, and Barriers to Implementation”, Accounting Forum, 24(2), 131-150
  • Ahmad, K., (2014), “The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises”, Asian Social Science, 10(2), 236-249.
  • Akın, A., (2014), “Kali̇te Yöneti̇mi̇nden Kurumsal Performans Yöneti̇mi̇ne Paradi̇gmal Değişimi̇n İşletme Yöneti̇mi̇ne Yansımaları”, Kırıkkale University Journal of Social Sciences, 4(1), 19-39.
  • Anand, M., Sahay, B. and Saha, S., (2005), “Balanced Scorecard in Indian Companies”, Vikalpa, 30(2), 11-25.
  • Asaturova, Yu.M. and Zhirnova, Yu.S., (2015), “Strategic Management Accounting and Its Basic Tools”, in the collection: Science Week SPbPU materials of a scientific forum with international participation, Engineering and Economics Institute, Peter the Great St. Petersburg Polytechnic University, Engineering Institute of Economics, 30 November-5 December, St. Petersburg, Russia, 353-356.
  • Asaturova, Yu.M., (2016), “Strategic Management Accounting at Russian Enterprises”, Science and Society in the Age of Change, 1 (2), 64-67
  • Babkina, OM, (2015), “Modern Trends in Strategic Management Accounting and Their Integration For Successful Operation of an Enterprise”, Economics and Management, 10 (120), 48-53.
  • Bartezzaghi, E. and Turco, F., (1989), “The Impact of Just‐in‐time on Production System Performance: An Analytical Framework”, International Journal of Operations & Production Management, 9(8), 40-62.
  • Bartezzaghi, E., Turco, F. and Spina, G., (1992), “The Impact of the Just‐in‐Time Approach on Production System Performance: A Survey of Italian Industry”, International Journal of Operations & Production Management, 12(1), 5-17.
  • Bidhan, C.M., (2007), “Application of Management Accounting Techniques in "Decision Making in the Manufacturing Business Firms in Bangladesh”, The Cost and Management, 35(1), 5-18.
  • Bromwich, M. and Bhimani, A., (1989), “Management Accounting: Evolution not Revolution”, Management Accounting, 67(9), 5-16.
  • bt. Sulaiman, M., Nik, N., Nik, A. and Norhayati, A., (2004), “Management Accounting Practices in Selected Asian Countries”, Managerial Auditing Journal, 19(4), 493-508.
  • Cadez, S. and Guilding, C., (2008), “An Exploratory Investigation of An Integrated Contingency Model of Strategic Management Accounting”, Accounting, Organizations and Society, 33, 836–863.
  • Cheng, T.C. and Podolsky, S., (1996), “Just-in-Time Manufacturing: An Introduction”, Chapman and Hall, New York.
  • Churkina, K.A., Gridneva, O.I. and Drozhzhina, I.V., (2016), “Strategic Management Accounting As an Element of Organization Management,” in the collection: Economic Science Today: Theory and Practice, Cheboksary: Proceedings of the V International Scientific and Practical Conference, 109-114.
  • Cooper, R., (1996), “Costing Techniques to Support Corporate Strategy: Evidence from Japan”, Management Accounting Research, 7, 219-246.
  • Dekker, H. and Smidt, P., (2010), “The Adoption and Use of Target Costing in Dutch Listed Firms”, Research Memoransum ARCA-RM-01-10, 1-31.
  • Fowzia, R., (2011), “Strategic Management Accounting Techniques: Relationship with Business Strategy and Strategic Effectiveness of Manufacturing Organizations in Bangladesh”, World Journal of Management, 3(2), 54-69.
  • Golikov, O.I. and Nikolaev, N.A., (2014), “Fundamentals of Classification and Cost Management Methods in the System of Strategic Management Accounting”, Azimuth of Scientific Research: Economics and Management, 1, 26-30.
  • Goyal, S.K. and Deshmukh, S.G., (1992), “A Critique of the Literature on Just‐in‐Time Manufacturing”, International Journal of Operations & Production Management, 12(1), 18-28.
  • Guilding, C., Cravensf, K. S. and Taylesg, M., (2000), “An International Comparison of Strategic Management Accounting Practices”, Management Accounting Research, 11, 113-135.
  • Hansen, A. and Mouritsen, J., (2005), “Strategies and Organizational Problems: Constructing Corporate Value and Coherence in Balanced Scorecard Processes”, in C. S. Chapman (Ed.), Controlling Strategy: Management, Accounting, and Performance Measurement, Oxford: Oxford University Press, 125-150.
  • Hibbets, A. R., Albright, T. and Funk, W., (2003), “The Competitive Environment and Strategy of Target Costing Implementers: Evidence from the Field”, Journal of Managerial Issues, 15(1), 65-81.
  • Hiromoto, T., (1988), “Another Hidden Edge- Japanese Management Accounting”, Harvard Business Review, 66(4), 22-26.
  • Hodgson, T.M., Reban, S.B., Ford, C.L., Treatfield, M.P.S. and Rwin, R.C.U., (2000), “The Concept of Investment Efficiency and its Application to Investment Management Structures”, Institute of Actuaries and Faculty of Actuaries, 1-64.
  • Hoque, Z. and James, W., (2000), “Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance”, Journal of Management Accounting Research, 12, 1-17.
  • Horngren, C. T., Sundem, G. L. and Stratton, W. O., (2005), “Introduction to Management Accounting”, Upper Saddle River, New Jersey, Prentice Hall.
  • Humphreys, P., Mak, K.L. and Yeung, C.M., (1998), “A Just‐in‐Time Evaluation Strategy for International Procurement”, Supply Chain Management: An International Journal, 3(4), 175-186.
  • Huson, M. and Nanda, D., (1995), “The Impact of Just-In-Time Manufacturing on Firm Performance in the US”, Journal of Operations Management, 12(3-4), 297-310.
  • Hyvönen, T., (2003), “Management Accounting and Information Systems: ERP versus BOB”, European Accounting Review, 12(1), 155-173.
  • Inman, R.A. and Mehra, S., (1993), “Financial Justification of JIT Implementation”, International Journal of Operations & Production Management, 13(4), 32-39.
  • Isa, C.R., Saleh, Z. and Sapiei, N.S., (2008), “A Survey on Financial and Management Accounting Practices Among Small and Medium Enterprises in Malaysia”, Journal of Accounting Perspectives, 1, 13-25.
  • Jabarah, S. S., (2018), “The Impact of Strategic Management Accounting Techniques in Taking Investment Decisions in the Jordanian Industrial Companies”, International Business Research, 11(1), 145-156.
  • Jiang, L. and Hansen, C. O., (2016), “Target Costing as a Strategic Tool to Commercialize the Product and Service Innovation”, CBS, 1-23.
  • Johnson, H.T. and Kaplan, R.S., (1987), “The Rise and Fall of Management Accounting”, Management Accounting, 68(7), 22-39.
  • Joshi, P. L., (2001), “The International Diffusion of New Management Accounting Practices: The Case of India”, Journal of International Accounting, Auditing & Taxation, 10, 85–109.
  • Kamal, S., (2015), “Historical Evolution of Management Accounting”, The Cost and Management, 43 4), 12-19.
  • Kato, Y., (1993), “Target Costing Support Systems: Lessons from Leading Japanese Companies”, Management Accounting Research, 4(1), 33-47.
  • Kazazi, A. and Keller, A.Z., (1994), “Benefits Derived from JIT by European Manufacturing Companies”, Industrial Management & Data Systems, 94(10), 12-14.
  • Khajavi, S. and Nazemi, A., (2006), “Innovation in Management Accounting: The Needs of World-Class Firms”, SSRN Electronic Journal.
  • Kimberlin, C.L. and Winterstein, A.G., (2008), “Validity and Reliability of Measurement Instruments Used in Research”, Am J Health-Syst Pharm, 65(1), 2276-2284
  • Kinney, M. and Wempe, W., (2002), “Further Evidence on the Extent and Origins of JIT’s Profitability Effects”, The Accounting Review, 77(1), 203-225.
  • Langfield-Smith, K., (2008), “Strategic Management Accounting: How Far Have We Come in 25 Years?”, Accounting, Auditing & Accountability Journal, 21(2), 204-228.
  • Lucas, M. and Lowth, G., (2013), “Management Accounting Practices of (UK) Small-Medium-Sized Enterprises (SMEs). Improving SME Performance Through Management Accounting Education”, CIMA, 9(4), 1-14.
  • Maziriri, E. T. and Mapuranga, M., (2017), “The Impact of Management Accounting Practices (Maps) on the Business Performance of Small and Medium Enterprises within the Gauteng Province of South Africa”, Journal of Accounting and Management, 7(2), 12-25.
  • McMann, P. J. and Nanni, A. J., (1995), “Means versus Ends: A Review of the Literature on Japaniese A Mangement Accounting”, Management Accounting Research, 6(4), 313-346.
  • Nixon, B. and Burns, J., (2012), “The Paradox of Strategic Management Accounting”, Management Accounting Research, 23, 1-40.
  • Norreklit, H., (2000), “The Balance on the Balanced Scorecard Critical Analysis of Some of Its Assumptions”, Management Accounting Research, 11, 65-88.
  • Norton, D. P. and Kaplan, R. S., (1992), “The Balanced Scorecard: Measures that Drive Performance”, Harvard Business Review, 70(1), 71–79.
  • Norton, D. P. and Kaplan, R. S., (1996), “Using the Balanced Scorecard as a Strategic Management System”, Harvard Business Review on Point Article, 1-13.
  • Özkan Bakmay, F., (2008), “Tam Zamanında Üretim Sisteminin Üretim Maliyetleri – Maliyet Muhasebesi Üzerindeki Etkileri Teknik Masura Ambalaj Sanayi ve Ticaret A.Ş.’de Bir Uygulama”, Çağ Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı, Yüksek Lisans Tezi, Mersin.
  • Roslender, R. and Hart, S.J., (2003), “In Search of Strategic Management Accounting: Theoretical and Field Study Perspectives”, Management Accounting Research, 14, 255–279.
  • Salem, I. A., (2015), “Studies in Economics, Dar Beit-al-Hikmah for Publication and Distribution”, Baghda.
  • Sandström, J. and Toivanen, J., (2002), “The Problem of Managing Product Development Engineers: Can the Balanced Scorecard be an Answer?”, International Journal of Production Economics, 78, 79–90.
  • Santini, F., (2013), “Strategic Management Accounting and Financial Performance in the Small and Medium Sized Italian Manufacturing Enterprises”, Management Control, 1, 77-107.
  • Sharkar, M. Z. H., Sobhan, M. A. and Sultana, S., (2006), “Management Accounting Development and Practices in Bangladesh”, BRAC University Journal, 3(2), 113-124.
  • Shields, M.D., (1997), “Research in Management Accounting by North Americans in the 1990s”, Journal of Management Accounting Research, 9, 3-61.
  • Stefanic, N., Krizan, O. and Cala, I. (2008), “Models and Methods of Production Management, Strojarstvo”, 50(3), 175-184.
  • Tani, T., Okano, H., Shimizu, N., Iwabuchi, Y., Fukuda, J. and Cooray, S., (1994), “Target Cost Management in Japanese Companies: Current State of the Art”, Management Accounting Research, 5(1), 67-81.
  • Tavakol, M. and Dennick, R., (2011), “Making Sense of Cronbach’s Alpha”, International Journal of Medical Education, 2, 53-55.
  • Tomkins, C. and Carr, C., (1996), “Reflections on the Papers in this Issue and a Commentary on the State of Strategic Management Accounting”, Management Accounting Research, 7(2), 271-280.
  • Voloshin, D.A., (2007), “Strategic Management Accounting”, Economic Analysis: Theory and Practice, 16 (97), 23-28.
  • Wallace, R.S.O., (1990), “Accounting in Developing Countries”, Research in Third World Accounting, 1, 3-54.
  • Yazdifar, H. And Askarany, D., (2012), “A Comparative Study of the Adoption and Implementation of Target Costing in the UK, Australia and New Zealand”, International Journal of Production Economics, 135, 382-392.
  • Zengin, Y. and Ada. E., (2010), “Cost Management Through Product Design: Target Costing Approach”, International Journal of Production Research, 48(19), 5593-5611.
  • Zhuravleva, E.M. and Shestakova, I.M., (2012), “Strategic Management Accounting”, Economics and Management: Trend Analysis and Development Prospects, Number 1 (3), 47-50.

STRATEJİK YÖNETİM MUHASEBESİ TEKNİKLERİNİN KOBİ’LERİN YATIRIM KARARI ALMA ÜZERİNDEKİ ETKİSİNİN ÖLÇÜMÜ: DOĞU ANADOLU ÖRNEĞİ

Year 2020, Volume: 19 Issue: 37, 463 - 492, 01.06.2020

Abstract

Bu çalışmanın amacı, Erzurum ve Erzincan illerinde faaliyet gösteren imalatçı firmaların kullandıkları stratejik yönetim muhasebe tekniklerinin yatırım kararları üzerindeki etkisini ölçmektir. Araştırma Erzurum ve Erzincan illerindeki 87 KOBİ niteliğindeki üretici firmalar üzerinde yürütülmüştür. Veri toplamak için Jbarah (2018) tarafından geliştirilen bir ölçek kullanılmıştır. Veriler, şirketlerin üst düzey yöneticileriyle yüz yüze görüşülerek elde edilmiştir. Araştırma modelinde hipotezleri test etmek için çoklu doğrusal regresyon analizi kullanılmıştır. Modelin bağımlı değişkeni firmaların yatırım kararları iken, bağımsız değişkenler tam zamanında üretim, kurumsal karne ve hedef maliyetleme olan stratejik yönetim muhasebesi tekniklerinin bileşenleridir. Sonuç olarak, Erzurum ve Erzincan’daki imalatçı KOBİ'lerin stratejik yönetim muhasebe yöntemlerini kullanmalarının, karmaşık ve dinamik ekonomik ortamda yatırım kararı almaları üzerindeki etkisinin orta düzeyde olduğu görülmüştür.

References

  • Adler, R., Everett, A. M. and Waldron, M., (2000), “Advanced Management Accounting Techniques in Manufacturing: Utilization, Benefits, and Barriers to Implementation”, Accounting Forum, 24(2), 131-150
  • Ahmad, K., (2014), “The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises”, Asian Social Science, 10(2), 236-249.
  • Akın, A., (2014), “Kali̇te Yöneti̇mi̇nden Kurumsal Performans Yöneti̇mi̇ne Paradi̇gmal Değişimi̇n İşletme Yöneti̇mi̇ne Yansımaları”, Kırıkkale University Journal of Social Sciences, 4(1), 19-39.
  • Anand, M., Sahay, B. and Saha, S., (2005), “Balanced Scorecard in Indian Companies”, Vikalpa, 30(2), 11-25.
  • Asaturova, Yu.M. and Zhirnova, Yu.S., (2015), “Strategic Management Accounting and Its Basic Tools”, in the collection: Science Week SPbPU materials of a scientific forum with international participation, Engineering and Economics Institute, Peter the Great St. Petersburg Polytechnic University, Engineering Institute of Economics, 30 November-5 December, St. Petersburg, Russia, 353-356.
  • Asaturova, Yu.M., (2016), “Strategic Management Accounting at Russian Enterprises”, Science and Society in the Age of Change, 1 (2), 64-67
  • Babkina, OM, (2015), “Modern Trends in Strategic Management Accounting and Their Integration For Successful Operation of an Enterprise”, Economics and Management, 10 (120), 48-53.
  • Bartezzaghi, E. and Turco, F., (1989), “The Impact of Just‐in‐time on Production System Performance: An Analytical Framework”, International Journal of Operations & Production Management, 9(8), 40-62.
  • Bartezzaghi, E., Turco, F. and Spina, G., (1992), “The Impact of the Just‐in‐Time Approach on Production System Performance: A Survey of Italian Industry”, International Journal of Operations & Production Management, 12(1), 5-17.
  • Bidhan, C.M., (2007), “Application of Management Accounting Techniques in "Decision Making in the Manufacturing Business Firms in Bangladesh”, The Cost and Management, 35(1), 5-18.
  • Bromwich, M. and Bhimani, A., (1989), “Management Accounting: Evolution not Revolution”, Management Accounting, 67(9), 5-16.
  • bt. Sulaiman, M., Nik, N., Nik, A. and Norhayati, A., (2004), “Management Accounting Practices in Selected Asian Countries”, Managerial Auditing Journal, 19(4), 493-508.
  • Cadez, S. and Guilding, C., (2008), “An Exploratory Investigation of An Integrated Contingency Model of Strategic Management Accounting”, Accounting, Organizations and Society, 33, 836–863.
  • Cheng, T.C. and Podolsky, S., (1996), “Just-in-Time Manufacturing: An Introduction”, Chapman and Hall, New York.
  • Churkina, K.A., Gridneva, O.I. and Drozhzhina, I.V., (2016), “Strategic Management Accounting As an Element of Organization Management,” in the collection: Economic Science Today: Theory and Practice, Cheboksary: Proceedings of the V International Scientific and Practical Conference, 109-114.
  • Cooper, R., (1996), “Costing Techniques to Support Corporate Strategy: Evidence from Japan”, Management Accounting Research, 7, 219-246.
  • Dekker, H. and Smidt, P., (2010), “The Adoption and Use of Target Costing in Dutch Listed Firms”, Research Memoransum ARCA-RM-01-10, 1-31.
  • Fowzia, R., (2011), “Strategic Management Accounting Techniques: Relationship with Business Strategy and Strategic Effectiveness of Manufacturing Organizations in Bangladesh”, World Journal of Management, 3(2), 54-69.
  • Golikov, O.I. and Nikolaev, N.A., (2014), “Fundamentals of Classification and Cost Management Methods in the System of Strategic Management Accounting”, Azimuth of Scientific Research: Economics and Management, 1, 26-30.
  • Goyal, S.K. and Deshmukh, S.G., (1992), “A Critique of the Literature on Just‐in‐Time Manufacturing”, International Journal of Operations & Production Management, 12(1), 18-28.
  • Guilding, C., Cravensf, K. S. and Taylesg, M., (2000), “An International Comparison of Strategic Management Accounting Practices”, Management Accounting Research, 11, 113-135.
  • Hansen, A. and Mouritsen, J., (2005), “Strategies and Organizational Problems: Constructing Corporate Value and Coherence in Balanced Scorecard Processes”, in C. S. Chapman (Ed.), Controlling Strategy: Management, Accounting, and Performance Measurement, Oxford: Oxford University Press, 125-150.
  • Hibbets, A. R., Albright, T. and Funk, W., (2003), “The Competitive Environment and Strategy of Target Costing Implementers: Evidence from the Field”, Journal of Managerial Issues, 15(1), 65-81.
  • Hiromoto, T., (1988), “Another Hidden Edge- Japanese Management Accounting”, Harvard Business Review, 66(4), 22-26.
  • Hodgson, T.M., Reban, S.B., Ford, C.L., Treatfield, M.P.S. and Rwin, R.C.U., (2000), “The Concept of Investment Efficiency and its Application to Investment Management Structures”, Institute of Actuaries and Faculty of Actuaries, 1-64.
  • Hoque, Z. and James, W., (2000), “Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance”, Journal of Management Accounting Research, 12, 1-17.
  • Horngren, C. T., Sundem, G. L. and Stratton, W. O., (2005), “Introduction to Management Accounting”, Upper Saddle River, New Jersey, Prentice Hall.
  • Humphreys, P., Mak, K.L. and Yeung, C.M., (1998), “A Just‐in‐Time Evaluation Strategy for International Procurement”, Supply Chain Management: An International Journal, 3(4), 175-186.
  • Huson, M. and Nanda, D., (1995), “The Impact of Just-In-Time Manufacturing on Firm Performance in the US”, Journal of Operations Management, 12(3-4), 297-310.
  • Hyvönen, T., (2003), “Management Accounting and Information Systems: ERP versus BOB”, European Accounting Review, 12(1), 155-173.
  • Inman, R.A. and Mehra, S., (1993), “Financial Justification of JIT Implementation”, International Journal of Operations & Production Management, 13(4), 32-39.
  • Isa, C.R., Saleh, Z. and Sapiei, N.S., (2008), “A Survey on Financial and Management Accounting Practices Among Small and Medium Enterprises in Malaysia”, Journal of Accounting Perspectives, 1, 13-25.
  • Jabarah, S. S., (2018), “The Impact of Strategic Management Accounting Techniques in Taking Investment Decisions in the Jordanian Industrial Companies”, International Business Research, 11(1), 145-156.
  • Jiang, L. and Hansen, C. O., (2016), “Target Costing as a Strategic Tool to Commercialize the Product and Service Innovation”, CBS, 1-23.
  • Johnson, H.T. and Kaplan, R.S., (1987), “The Rise and Fall of Management Accounting”, Management Accounting, 68(7), 22-39.
  • Joshi, P. L., (2001), “The International Diffusion of New Management Accounting Practices: The Case of India”, Journal of International Accounting, Auditing & Taxation, 10, 85–109.
  • Kamal, S., (2015), “Historical Evolution of Management Accounting”, The Cost and Management, 43 4), 12-19.
  • Kato, Y., (1993), “Target Costing Support Systems: Lessons from Leading Japanese Companies”, Management Accounting Research, 4(1), 33-47.
  • Kazazi, A. and Keller, A.Z., (1994), “Benefits Derived from JIT by European Manufacturing Companies”, Industrial Management & Data Systems, 94(10), 12-14.
  • Khajavi, S. and Nazemi, A., (2006), “Innovation in Management Accounting: The Needs of World-Class Firms”, SSRN Electronic Journal.
  • Kimberlin, C.L. and Winterstein, A.G., (2008), “Validity and Reliability of Measurement Instruments Used in Research”, Am J Health-Syst Pharm, 65(1), 2276-2284
  • Kinney, M. and Wempe, W., (2002), “Further Evidence on the Extent and Origins of JIT’s Profitability Effects”, The Accounting Review, 77(1), 203-225.
  • Langfield-Smith, K., (2008), “Strategic Management Accounting: How Far Have We Come in 25 Years?”, Accounting, Auditing & Accountability Journal, 21(2), 204-228.
  • Lucas, M. and Lowth, G., (2013), “Management Accounting Practices of (UK) Small-Medium-Sized Enterprises (SMEs). Improving SME Performance Through Management Accounting Education”, CIMA, 9(4), 1-14.
  • Maziriri, E. T. and Mapuranga, M., (2017), “The Impact of Management Accounting Practices (Maps) on the Business Performance of Small and Medium Enterprises within the Gauteng Province of South Africa”, Journal of Accounting and Management, 7(2), 12-25.
  • McMann, P. J. and Nanni, A. J., (1995), “Means versus Ends: A Review of the Literature on Japaniese A Mangement Accounting”, Management Accounting Research, 6(4), 313-346.
  • Nixon, B. and Burns, J., (2012), “The Paradox of Strategic Management Accounting”, Management Accounting Research, 23, 1-40.
  • Norreklit, H., (2000), “The Balance on the Balanced Scorecard Critical Analysis of Some of Its Assumptions”, Management Accounting Research, 11, 65-88.
  • Norton, D. P. and Kaplan, R. S., (1992), “The Balanced Scorecard: Measures that Drive Performance”, Harvard Business Review, 70(1), 71–79.
  • Norton, D. P. and Kaplan, R. S., (1996), “Using the Balanced Scorecard as a Strategic Management System”, Harvard Business Review on Point Article, 1-13.
  • Özkan Bakmay, F., (2008), “Tam Zamanında Üretim Sisteminin Üretim Maliyetleri – Maliyet Muhasebesi Üzerindeki Etkileri Teknik Masura Ambalaj Sanayi ve Ticaret A.Ş.’de Bir Uygulama”, Çağ Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı, Yüksek Lisans Tezi, Mersin.
  • Roslender, R. and Hart, S.J., (2003), “In Search of Strategic Management Accounting: Theoretical and Field Study Perspectives”, Management Accounting Research, 14, 255–279.
  • Salem, I. A., (2015), “Studies in Economics, Dar Beit-al-Hikmah for Publication and Distribution”, Baghda.
  • Sandström, J. and Toivanen, J., (2002), “The Problem of Managing Product Development Engineers: Can the Balanced Scorecard be an Answer?”, International Journal of Production Economics, 78, 79–90.
  • Santini, F., (2013), “Strategic Management Accounting and Financial Performance in the Small and Medium Sized Italian Manufacturing Enterprises”, Management Control, 1, 77-107.
  • Sharkar, M. Z. H., Sobhan, M. A. and Sultana, S., (2006), “Management Accounting Development and Practices in Bangladesh”, BRAC University Journal, 3(2), 113-124.
  • Shields, M.D., (1997), “Research in Management Accounting by North Americans in the 1990s”, Journal of Management Accounting Research, 9, 3-61.
  • Stefanic, N., Krizan, O. and Cala, I. (2008), “Models and Methods of Production Management, Strojarstvo”, 50(3), 175-184.
  • Tani, T., Okano, H., Shimizu, N., Iwabuchi, Y., Fukuda, J. and Cooray, S., (1994), “Target Cost Management in Japanese Companies: Current State of the Art”, Management Accounting Research, 5(1), 67-81.
  • Tavakol, M. and Dennick, R., (2011), “Making Sense of Cronbach’s Alpha”, International Journal of Medical Education, 2, 53-55.
  • Tomkins, C. and Carr, C., (1996), “Reflections on the Papers in this Issue and a Commentary on the State of Strategic Management Accounting”, Management Accounting Research, 7(2), 271-280.
  • Voloshin, D.A., (2007), “Strategic Management Accounting”, Economic Analysis: Theory and Practice, 16 (97), 23-28.
  • Wallace, R.S.O., (1990), “Accounting in Developing Countries”, Research in Third World Accounting, 1, 3-54.
  • Yazdifar, H. And Askarany, D., (2012), “A Comparative Study of the Adoption and Implementation of Target Costing in the UK, Australia and New Zealand”, International Journal of Production Economics, 135, 382-392.
  • Zengin, Y. and Ada. E., (2010), “Cost Management Through Product Design: Target Costing Approach”, International Journal of Production Research, 48(19), 5593-5611.
  • Zhuravleva, E.M. and Shestakova, I.M., (2012), “Strategic Management Accounting”, Economics and Management: Trend Analysis and Development Prospects, Number 1 (3), 47-50.
There are 66 citations in total.

Details

Primary Language English
Journal Section Research Articles
Authors

Ayaz Altın This is me 0000-0001-5237-2939

Leyla Akgün 0000-0001-5876-0211

Murat Kasımoğlu 0000-0002-7407-5991

Publication Date June 1, 2020
Submission Date January 6, 2020
Acceptance Date January 28, 2020
Published in Issue Year 2020 Volume: 19 Issue: 37

Cite

APA Altın, A., Akgün, L., & Kasımoğlu, M. (2020). MEASURING THE EFFECT OF STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES ON MAKING INVESTMENT DECISIONS OF SMEs: EASTERN ANATOLIAN CASE. İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi, 19(37), 463-492.