The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance

Yıl: 2021 Cilt: 21 Sayı: 4 Sayfa Aralığı: 373 - 389 Metin Dili: İngilizce DOI: 10.21121/eab.1015665 İndeks Tarihi: 09-12-2022

The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance

Öz:
The effects of e-commerce and big data on accounting and cost management should be evaluated comprehensively from various aspects. Increasing internet-based applications deeply affect both accounting and cost management. The effect of three basic variables is emphasized in the study. First, the relationship between business analytics and management accounting, and cost performance was evaluated. Business analytics can play an important role in the effectiveness of management accounting. The findings of the study show that descriptive and predictive analytics have positive effects on the planning, control, and cost management. The productivity increase seen in the planning and control functions of management accounting improves the cost performance in favor of the company. Managerial and practical evaluations have been made in the context of the inferences obtained from the research.
Anahtar Kelime: big data Business analytics cost performance performance management information technology management accounting

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA Uyar M (2021). The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance. , 373 - 389. 10.21121/eab.1015665
Chicago Uyar Metin The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance. (2021): 373 - 389. 10.21121/eab.1015665
MLA Uyar Metin The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance. , 2021, ss.373 - 389. 10.21121/eab.1015665
AMA Uyar M The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance. . 2021; 373 - 389. 10.21121/eab.1015665
Vancouver Uyar M The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance. . 2021; 373 - 389. 10.21121/eab.1015665
IEEE Uyar M "The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance." , ss.373 - 389, 2021. 10.21121/eab.1015665
ISNAD Uyar, Metin. "The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance". (2021), 373-389. https://doi.org/10.21121/eab.1015665
APA Uyar M (2021). The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance. Ege Akademik Bakış, 21(4), 373 - 389. 10.21121/eab.1015665
Chicago Uyar Metin The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance. Ege Akademik Bakış 21, no.4 (2021): 373 - 389. 10.21121/eab.1015665
MLA Uyar Metin The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance. Ege Akademik Bakış, vol.21, no.4, 2021, ss.373 - 389. 10.21121/eab.1015665
AMA Uyar M The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance. Ege Akademik Bakış. 2021; 21(4): 373 - 389. 10.21121/eab.1015665
Vancouver Uyar M The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance. Ege Akademik Bakış. 2021; 21(4): 373 - 389. 10.21121/eab.1015665
IEEE Uyar M "The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance." Ege Akademik Bakış, 21, ss.373 - 389, 2021. 10.21121/eab.1015665
ISNAD Uyar, Metin. "The Role of Business Analytics in Transforming Management Accounting Information into Cost Performance". Ege Akademik Bakış 21/4 (2021), 373-389. https://doi.org/10.21121/eab.1015665