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This research aimed to identify the direct effects of the cost accounting system used by the enterprise on the research and development competence of the manufacturing companies. Understanding the impact of resource use and efficiency on research and development capability and operations for traditional and modern cost DOI: 10.20491/isarder.2018.421

i̇şletme araştırmaları dergisi

Maliyet Muhasebesi Yaklaşımlarının Araştırma Geliştirme Yetkinliği Üzerine Etkileri: Üretim İşletmelerine Yönelik Bir Analiz - The Effects of Cost Accounting Approaches on Research and Development Competence: An Analysis for Manufacturing Firms