Title of article :
Management Accounting Practice Strength of Companies Purchasing Certified Public Accountant (Cpa) Services in Konya Organized Industrial Zone and the Act of Cpas
Author/Authors :
karasġoğlu, fehmi selçuk üniversitesi, Turkey , göktürk, ġbrahim emre necmettin erbakan üniversitesi, Turkey , ġyġbġldġren, mustafa necmettin erbakan üniversitesi, Turkey
From page :
1
To page :
20
Abstract :
This study aims to determine the extent to which businesses benefit from management accounting in their activities and decision-making processes and the support they receive from CPAs for the use of management accounting in the realization of these activities. In this direction, the tasks of management accounting that will ensure the efficiency of business management in decision-making processes have been determined by making use of the literature. Through the scales created in line with these tasks, the strengths of the enterprises in the implementation of management accounting activities and the supports they received from CPAs in these activities were analyzed.The study was carried out with enterprises working with CPAs in Konya Organized Industrial Zone. As a result of the analysis, the rate of enterprises that can receive sufficient support from CPAs in management accounting practices was found to be 17.5%, and the rate of enterprises that could not receive sufficient support was found to be 82.5%.Financial control and business performance measurements carried out by businesses concerning management accounting are the activities with the highest application power. In the process of realizing these activities, it is seen that they receive sufficient support from CPAs. On the other hand, they could not get enough support from CPAs; In the activities carried out for production, customer, and supplier management practices, it has been determined that their implementation strengths is also low. This situation is important in terms of showing the effectiveness of the support that CPAs will provide to businesses in management accounting applications.
Keywords :
Accounting , Management Accounting , Certified Public Accountant (CPA)
Journal title :
Selcuk University Journal Of Institute Of Social Sciences
Journal title :
Selcuk University Journal Of Institute Of Social Sciences
Record number :
2685584
Link To Document :
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