Akademik Veri Yönetim Sistemi
Istanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi, cilt.19, sa.37, ss.463-492, 2020 (Hakemli Dergi)
The aim of this study is to measure the effect of the strategic management accounting techniques used bymanufacturing firms operating in Erzurum and Erzincan provinces on their investment decisions. Theresearch was conducted on 87 manufacturing SMEs in these two provinces. Quantitative research designwas used in the study. A scale developed by Jbarah (2018) was used to collect data. Data were obtainedthrough face-to-face interviews with senior executives of companies. Multiple linear regression analysiswas used to test hypotheses in the research model. The dependent variable of the model is investmentdecisions of firms, whereas the independent variables are components of strategic managementaccounting techniques (just in time production, balance score card and cost targeting). As a result, it hasbeen observed that the usage of strategic management accounting techniques by manufacturing SMEs inErzurum and Erzincan has a moderate influence on making investment decisions in a complex anddynamic economic environment.