IDEAS home Printed from https://ideas.repec.org/a/taf/acceur/v9y2012i1p95-110.html
   My bibliography  Save this article

Adoption and Benefits of Management Accounting Practices: An Inter-country Comparison

Author

Listed:
  • Selcuk Yalcin

Abstract

Management accounting practices of firms are determined by the scope and amount of information expected from them. Therefore, management accounting practices might differ among firms or countries. This study aims to determine the management accounting practices used by manufacturing firms in Turkey and why these practices are used, through employing a questionnaire. In addition, the adoption rates of these practices are compared with six previous studies on the matter. This study suggests possible reasons for the use of these practices and intentions to use them in the future in Turkey. The findings indicate that the rates of adoption of traditional management accounting practices are higher than those of recently developed techniques. The adoption rates obtained in Turkey are seen to be higher than those obtained from the previous six studies.

Suggested Citation

  • Selcuk Yalcin, 2012. "Adoption and Benefits of Management Accounting Practices: An Inter-country Comparison," Accounting in Europe, Taylor & Francis Journals, vol. 9(1), pages 95-110, June.
    • Handle: RePEc:taf:acceur:v:9:y:2012:i:1:p:95-110
    DOI: 10.1080/17449480.2012.664394
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/17449480.2012.664394
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/17449480.2012.664394?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ali Uyar & Cemil Kuzey, 2016. "Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach," Australian Accounting Review, CPA Australia, vol. 26(1), pages 91-106, March.
    2. Filipa Campos & Luís Lima Santos & Conceição Gomes & Lucília Cardoso, 2022. "Management Accounting Practices in the Hospitality Industry: A Systematic Review and Critical Approach," Tourism and Hospitality, MDPI, vol. 3(1), pages 1-22, February.
    3. Uyar, Ali & Kuzey, Cemil, 2016. "Does management accounting mediate the relationship between cost system design and performance?," Advances in accounting, Elsevier, vol. 35(C), pages 170-176.
    4. Pavlatos, Odysseas & Kostakis, Hara, 2015. "Management accounting practices before and during economic crisis: Evidence from Greece," Advances in accounting, Elsevier, vol. 31(1), pages 150-164.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acceur:v:9:y:2012:i:1:p:95-110. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAIE20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.