Abstract:

Financial and non-financial information that business executives need in their decisions is provided by management accounting. Management accounting information is used by business managers in planning, control, performance appraisal, performance enhancement, implementation of business strategies and especially in decision making processes (production and investment decisions, etc.). Management accounting is a type of accounting that provides information to internal decision makers and to various decision support parties to improve the efficiency and effectiveness of existing activities so that better decisions can be made. All accounting work carried out with the aim of supporting the business managers from the collection of the information that business managers need to make decisions as raw data to the preparation of the appropriate reports needed form the management account. The information obtained from the management accounting applications that have been in use since the 19th century has an important role to be taken by business managers and many changes have taken place in the management accounting applications with the effect of internal and external factors and new strategic management accounting tools have been developed and put into practice. Performance evaluation is used as an important management and control tool in the enterprises. In performance measurement, both financial and non-financial information are utilized together and strategic management accounting applications are used both in performance measurement and in increasing performance of enterprises. Many factors, such as changes in the competitive environment, changes in production technologies, changes in organizational structure, changes in business strategies, cause changes in management accounting practices. In this study, the change in the competitive environment and the change in production technologies and the effects on the management accounting applications of the enterprises were investigated.

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