Categorized | Volume VII, Issue no. 4

Effects of Management Accounting Practices and Performance Measurement on the Perception of Business Performance: Field Study on Organized Industrial Zone of Konya

Management accounting that is an indispensible part of management function, which is defined as planning, organization, implementation and control of business activities, is one of the greatest helpers of business management in decision-making. For business managers, management accounting techniques has been one of the important tools in establishing strategic goals and achieving those goals. One of the most important tools of enterprises’ competitive management approaches is measurement of the enterprises’ performances in an environment, where the level of competition on a global scale rises every day and conscious consumer behaviour gets improved. From this perspective, performance management and measurement is important in terms of both following, developing the inner management capability of enterprises and ensuring the compliance of them with the business environment. This research mainly aims to; explore the applications related to performance measurement and management accounting in the enterprises operating in Konya Organized Industrial Zone. In this context, it is aimed to determine the effects of the implementation level of the instruments, which are the subject of this research, on the perception towards the business performance. The salient point about the conducted field research is that; a positive significant relationship was determined between usage of those mentioned instruments, performance measurement and the perception towards business performance. In this study, the requirement usage of accounting management tools and performance measurement systems for the enterprises operating in industry, which can be seen as locomotive of the country economy, to improve their performances has been put forward.

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