STRATEGIC MARKETING ACCOUNTING IN PROVIDING SUSTAINABLE COMPETITIVE SUPERIORITY IN GLOBALIZATION PROCESS
Strategic Marketing Accounting In Providing Sustainable Competitive Superiority In Globalization Process

Summary/Abstract: 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.

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