Effects Of Interaction Between Erp And Advanced Managerial Accounting Techniques On Firm Performance: Evidence From Turkey

Yıl 2016, Sayı: 72, 187 - 210, 01.10.2016

Melek Eker , Alp Aytaç

https://doi.org/10.25095/mufad.396732

Cited By: 2

Öz

Almost all large and middle-sized firms worldwide have adopted enterprise planning (ERP) systems and advanced managerial accounting techniques (AMAT). However, there are virtually no studies on the interaction between ERP and AMAT and the effects of this In this study, the effects of interaction between ERP and AMAT on firm performance are examined via an empirical analysis based on data from 125 manufacturing firms selected from among the top 500 in Turkey in 2015. The results support the hypothesis that high interaction between ERP and AMAT is associated with high financial and non-financial performance.

Anahtar Kelimeler

ERP, Advanced Managerial Accounting Techniques, Financial Performance, Non- Financial Performance, Factor Analysis, Logistic Regression Analysis

Effects Of Interaction Between Erp And Advanced Managerial Accounting Techniques On Firm Performance: Evidence From Turkey

Öz

Almost all large and middle-sized firms worldwide have adopted enterprise planning
(ERP) systems and advanced managerial accounting techniques (AMAT). However, there are
virtually no studies on the interaction between ERP and AMAT and the effects of this
interaction on firm performance. In this study, the effects of interaction between ERP and
AMAT on firm performance are examined via an empirical analysis based on data from 125
manufacturing firms selected from among the top 500 in Turkey in 2015. The results support
the hypothesis that high interaction between ERP and AMAT is associated with high financial
and non-financial performance.

Anahtar Kelimeler

ERP, Advanced Managerial Accounting Techniques, Financial Performance, Non- Financial Performance, Factor Analysis, Logistic Regression Analysis

Kaynakça

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