A research on the institutional structure and cost accounting applications of shoe manufacturing enterprises in Antakya

In this study, it is seen that companies producing shoes in Antakya, which has an important place in the shoe sector, experience significant problems within the framework of corporate structure deficiencies and cost accounting practices. Therefore, the institutionalization principles and cost accounting practices of the said enterprises are the subject of research, and it is aimed to determine the problems, if any, and to offer suggestions to eliminate the problems. Within the scope of the study, 52 shoe production enterprises were reached among the shoe production enterprises operating in Antakya, which are thought to contribute to the said work. The data were collected through face-to-face interviews with the owners, partners, managers and employees of these businesses. The relationships between the obtained data were analyzed in the SPSS program by performing Frequency (Frequency) Distribution, T test, Spearman's RHO Rank Correlation, Mann Whitney U-Test and Chi-square Test. It was determined that half of the enterprises within the scope of the research are in the process of institutionalization. The financial problems experienced in family businesses that are not in the process of institutionalization, the effects of the economic situation of the country, and the inadequacy of corporate governance principles may be caused by the lack of an effective cost control system.