Vol. 9 No. 2 (2021): Business & Management Studies: An International Journal
Articles

The effect of management accounting system and strategic planning on firm performance

PDF (Turkish)
  • Gökhan Özer,
  • Canan Doğru
Gökhan Özer
Prof. Dr., Gebze Technical University
Canan Doğru
Phd. Student, Gebze Technical University

Published 2021-06-25

Keywords

  • Yönetim Muhasebesi Sistemi,
  • Stratejik Planlama,
  • Firma Performansı
  • Management Accounting System,
  • Strategic Planning,
  • Firm Performance

How to Cite

The effect of management accounting system and strategic planning on firm performance. (2021). Business & Management Studies: An International Journal, 9(2), 694-713. https://doi.org/10.15295/bmij.v9i2.1828

Copyright (c) 2021 Gökhan ÖZER- Canan Doğru

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

The effect of management accounting system and strategic planning on firm performance. (2021). Business & Management Studies: An International Journal, 9(2), 694-713. https://doi.org/10.15295/bmij.v9i2.1828

Abstract

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.

 

PDF (Turkish)

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