The effect of strategic management accounting tools on hospital performance: The case of Şanlıurfa

With the developing technology, people's wishes and needs are changing day by day. Of course, it is very important to keep up with this change. Regardless of the sector, businesses need to determine new strategies for themselves and implement these strategies in an intense competitive environment in order to survive. Being able to benefit from new techniques while applying these strategies will provide great benefits to businesses. The management staff of the enterprises should use all these techniques-strategies correctly and properly while making the necessary decisions for the enterprises. For this reason, the effect of strategic management accounting tools on hospital performance has been investigated. State hospitals, private hospitals and university hospitals in Şanlıurfa province and its districts were chosen as the universe of the research. As a result of the analyzes made, it was seen that strategic management accounting tools positively affected both financial and non-financial performance of the hospital. On the other hand, it was determined that the operating instruments positively affected the non-financial performance of the hospital, but did not affect the financial performance. In addition, it was concluded that budgeting tools did not affect both the financial and non-financial performance of the hospital.