Akademik Veri Yönetim Sistemi
Bingöl Üniversitesi Sosyal Bilimler Dergisi, cilt.8, sa.15, ss.1-15, 2018 (Hakemli Dergi)
Nowadays, in the commercial competition environment brought by globalization, the businesses in almost all sectors have gone through a number of changes and development stages together with the effects of globalization. Businesses
operating in different sectors have started to use Strategic Marketing Accounting
(SMA), which is occurred as an interaction between the Marketing Information
System (MIS) and the Accounting Information System (AIS), as a tool in order
to be able to provide customer satisfaction with the globalization process and to
maintain sustainability, to make strategic marketing decisions, to achieve strategic marketing goals and to provide sustainable competitive advantage. Strategic Marketing Accountancy (SMA) is an accounting discipline that focuses on
the marketing and sales activities of the business and on the indirect analysis
of the activities such as supply, production and R&D and that is resultant from
the assignments of strategic marketing in the business and that features strategic
marketing decisions and strategic information marketing needs. The aim of this
study is to address the importance of Strategic Marketing Accounting in providing
sustainable competitive superiority of businesses in the globalization process.
For this purpose, product / service costs and product / service pricing activities,
which constitute the most important point of intersection of Marketing Information System (MIS) and Accounting Information System (AIS), were tried to be considered in terms of SMA; firstly the information about the MIS was given, then
the information about the AIS was given and the relation between the MIS and the
AIS was explained theoretically and the importance of the definition of SMA and
its importance in terms of present businesses was mentioned.