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Strategy-Based Responsibility Accounting System in the Business


  • Sait Y.Kaygusuz

    () (Uludag University)


The type of environment that the firms operate can shape their accounting sys- tems. In the competitive environment, functional responsibility accounting system used by the firms can not satisfy their needs. Making the performance evaluations for past activi- ties, give alone the firms about testing of their strategy. Result of using the tangible assets can be directly measured, but for untangible assets cannot be directly measured. For this, strategy maps are developed. As a management accounting tool, strategy based responsi- bility accounting system is organized with balanced scorecard and strategy maps.

Suggested Citation

  • Sait Y.Kaygusuz, 2005. "Strategy-Based Responsibility Accounting System in the Business," Anadolu University Journal of Social Sciences, Anadolu University, vol. 5(1), pages 217-236, June.
  • Handle: RePEc:and:journl:v:5:y:2005:i:1:p:217-236

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    Strategy-Based Responsibility Accounting; Balanced Scorecard; Strategy Maps.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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