摘要：The purpose of this study is to determine the relationship between management ac_x0002_counting practices and strategy development in SMEs.SMEs are among the main actors of economic development and growth.To determine the right strategies in a variable and competitive market,the qualitative and quantitative knowledge produced by the accounting system is needed.The management accounting system can influ?ence managerial decisions,change strategies,and affect the performance of the firm through its extensive practices.Using the multivariate statistical analyses,the results of the applied studies for SMEs show that the management accounting system’s plan?ning and control,cost management,and performance measurement and evaluation functions significantly affect which strategy the firms will implement.According to the research,the management accounting practices used by SMEs are related to the company strategies they have taken,and these actions have been reached as an effect on the strategies of the companies.
关键词：The purpose of this study is to determine the relationship between management ac_x0002_counting practices and strategy development in SMEs.SMEs are among the main actors of economic development and growth.To determine the right strategies in a variable and competitive market,the qualitative and quantitative knowledge produced by the accounting system is needed.The management accounting system can influ?ence managerial decisions,change strategies,and affect the performance of the firm through its extensive practices.Using the multivariate statistical analyses,the results of the applied studies for SMEs show that the management accounting system’s plan?ning and control,cost management,and performance measurement and evaluation functions significantly affect which strategy the firms will implement.According to the research,the management accounting practices used by SMEs are related to the company strategies they have taken,and these actions have been reached as an effect on the strategies of the companies.
