Effects of Strategic Management Accounting Techniques on Perceived Performance of Businesses


AKSOYLU S. , AYKAN E.

Journal of US-China Public Administration, vol.10, no.10, pp.1004-1017, 2013 (Refereed Journals of Other Institutions)

  • Publication Type: Article / Article
  • Volume: 10 Issue: 10
  • Publication Date: 2013
  • Title of Journal : Journal of US-China Public Administration
  • Page Numbers: pp.1004-1017

Abstract

The present study was carried out to examine the compliance of medium and large-size enterprises in Kayseri,

Turkey with strategic management accounting techniques (SMAT) and to determine the effects of SMAT on the

perceived performance of businesses. The sub-dimensions of SMAT were specified as cost-oriented,

customer-oriented, and competitor-oriented techniques. The effects of SMAT and sub-dimension usages on the

perceived performance of businesses were investigated by hypotheses. The data gathered from 202 accounting

managers in Kayseri were used to test the hypotheses. Results revealed that the participating businesses had a usage

intensity of above average for 16 out of 17 SMAT and they had over 50% compliance with 12 of these techniques.

Although SMAT and cost, customer and competitor-oriented sub-dimensions had significantly weak impacts on

perceived performance, the positive relationships and effects were found to be sufficient to accept the hypotheses.