The Place of Management Accounting in Turkish Higher Education System

Year 2015, Issue: 9 - Issue: 9, 66 - 83, 01.07.2015

Ali Kartal Tunç Köse

Abstract

Accounting is an information system and it provides information to the external and internal users. While financial accounting provides information to the external users, management accounting presents the information to the internal users. Among of these internal users, managers are in the first rank as a very intensive user of management accounting. The information that is taken from financial accounting is also important for managers but they are not enough to manage the company for managers. So it can be said that managers need management accounting information during planning, organizing, directing, coordinating and controlling of activities of their companies. During this process, key point is to make connection between line management and management accounting applications with strategic approach. Thus management accounting applications must be used from the beginning of research and development stage to after selling service in an integrated approach. Therefore, business administration students should use all of the information that were learned during their education to give support to the line management with using management accounting techniques under the light of strategic managementidea .Nowadays it is not possible to give enough support to these duties with using traditional management accounting techniques; In this study after explain chronicle developments in management accounting, advanced management accounting applications will be given under the light of strategic base and the place of the management accounting in Turkish accounting education system will be researched. The study will be finished with conclusions and successions.

Keywords

Management Accounting, Business Management, History of Management Accounting, Advanced Business Environments.