The role of management accounting in implementation of competition strategies

In the globalizing world, in order to continue their existence companies must take an active part in the vital activities such as gaining competitive advantage, using traditional and strategic management accounting practicies and making use of competitive strategies. Effective use of these strategic tools will have a positive impact on the company performance. This study is based on a sample of 364 managers from the production industry of West Marmara Region. In this study, it is measured first the role of management accounting in the implementation of competitive strategies in the companies. Secondly, the competitive concepts which have effect on the company performance through many variables are measured. The goal of this study is to examine the interaction among the traditional and strategic management accounting practicies, competitive strategies, competitive benchmarking levels, competitive advantage and company performance. As a result of this study, it is found that traditional management accounting practicies don't have a direct effect on the company performance whereas strategic management accounting practicies have direct, significant and positive effect. In addition, competitive benchmarking levels don't have a direct effect on the company performance whereas competitive advantage and competitive strategies have direct, significant and positive effect. Furthermore, traditional management accounting practicies have direct, significant and positive effect on the competitive benchmarking levels and strategic management accounting practicies. Moreover, traditional and strategic management accounting practicies have direct, significant and positive effect on the competitive advantage and the competitive benchmarking levels and competitive strategies of the companies. Finally, competitive benchmarking levels and strategic management accounting practicies have direct, significant and positive effect on the competitive advantage.