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

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dc.authoridhttps://orcid.org/0000-0002-9773-9340en_US
dc.contributor.authorUyar, Metin
dc.date.accessioned2023-08-10T18:44:17Z
dc.date.available2023-08-10T18:44:17Z
dc.date.issued2021en_US
dc.departmentİktisadi İdari ve Sosyal Bilimler Fakültesien_US
dc.description.abstractThe 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.en_US
dc.identifier.doi10.21121/eab.1015665en_US
dc.identifier.endpage389en_US
dc.identifier.issn1303-099X
dc.identifier.issue4en_US
dc.identifier.startpage373en_US
dc.identifier.trdizinid1070467en_US
dc.identifier.urihttps://hdl.handle.net/11363/5235
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/1070467
dc.identifier.urihttps://doi.org/
dc.identifier.volume21en_US
dc.identifier.wosWOS:000720333200005en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakTR-Dizinen_US
dc.institutionauthorUyar, Metin
dc.language.isoenen_US
dc.publisherEge Üniversitesien_US
dc.relation.ispartofEge Academic Reviewen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 United States*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/us/*
dc.subjectBusiness analyticsen_US
dc.subjectmanagement accountingen_US
dc.subjectbig dataen_US
dc.subjectcost performanceen_US
dc.subjectperformance managementen_US
dc.subjectinformation technologyen_US
dc.titleThe Role of Business Analytics in Transforming Management Accounting Information into Cost Performanceen_US
dc.typeArticleen_US

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