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

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 de...

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Bibliographic Details
Published in:Istanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi 2020-04, Vol.19 (37), p.463-492
Main Authors: Altin, Ayaz Yusuf, Akgün, Leyla, Kasimoğlu, Murat
Format: Article
Language:English
Subjects:
Balanced Scorecard
Business valuation
Costs
Decision making
Efficiency
Investments
Management accounting
Management decisions
Manufacturers
Manufacturing
Methods
Performance management
Product quality
Production capacity
Profits
Small & medium sized enterprises-SME
Strategic management
Studies
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Summary: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.
ISSN:1303-5495