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

Authors : Melek Eker, Alp Aytaç

Pages : 187-210

Doi:10.25095/mufad.396732

View : 27 | Download : 18

Publication Date : 2016-10-01

Article Type : Research Paper

Abstract :Almost all large and middle-sized firms worldwide have adopted enterprise planning insert ignore into journalissuearticles values(ERP); systems and advanced managerial accounting techniques insert ignore into journalissuearticles values(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.
Keywords : ERP, Advanced Managerial Accounting Techniques, Financial Performance, Non Financial Performance, Factor Analysis, Logistic Regression Analysis