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This study mainly aimed to examine the impact of the effectiveness of the internal control system on store performance through the example of D&R Store in the retail media sector in Türkiye.  In the study, it was investigated whether the effectiveness of the internal control system has a significant and positive effect on the perception of store performance through the COSO internal control components. It was also investigated whether these perceptions differed according to demographic characteristics. Methodologically, a descriptive online survey method including a questionnaire prepared in accordance with the 5-point Likert scale was used to collect data. 302 employees responded to the survey included statements regarding demographic characteristics and COSO’s main internal control components. The data were analyzed with SPSS-22. The study concluded that all COSO internal control components (control environment, risk assessment, control activities, information-communication, monitoring) have a positive and significant effect on store’s performance perception. Furthermore, the study revealed that these perceptions differed according to demographic characteristics. While statistically significant differences in perceptions were found according to demographic characteristics such as gender, job position, and years of professional experience, no significant differences were found based on demographic criteria such as age and educational level. The study is considered to contribute to the literature because it is the first study to investigate the impact of the effectiveness of the COSO internal control system components on store performance together with the example of D&R Store in the retail media sector. The study is limited by the selected sample store, number of participants, survey questions-answers, the applied statistical analysis methods and tests. Therefore, in order to reach more general results, it is suggested to expand the studies with more diverse and larger numbers of stores in the retail media sector, employees, survey questions and statistical methods.

This paper aimed to systematically review the literature on management accounting research among small businesses in emerging economies. The study analysed 69 management accounting survey articles on small businesses that were published between 2013 and 2023 using a database-driven search strategy. This analysis synthesised the results into five themes: utilisation of management accounting, factors affecting its use, and its effects on firm performance. It further identified a theme in the management accounting frameworks developed for SMEs in emerging economies as well as the role of government in supporting the implementation of MAPs among SMEs. This study found that general SMEs in developing countries are low adopters of management accounting; those that are using MAPs widely apply the traditional systems. In addition, the study noted that the usage of MAPs is influenced by numerous factors that are similar in different countries. The present view indicates that there is limited research on models or frameworks that have been developed to improve the easy application of management accounting in SMEs. There is a need for more research to be conducted on providing solutions to the low adoption level and how the barriers to the application of MAPs can be overcome by SMEs in emerging economies, instead of just identifying the constraints.

This paper discusses how a Strategic Plan (SP) can be monitored and evaluated using the balanced scorecard (BSC). The BSC is a useful tool that is based on four measures: the financial measures emphasize cost efficiency and high profitability; the customer measure considers the ability of the firm to provide quality services to the customer; the internal business processes measure focuses on the internal processes that lead to financial success and customer satisfaction, while learning and growth measure include the ability of the employees’ quality of information systems, leadership, the culture, and alignment to teamwork processes. This paper employed both quantitative and qualitative methods to collect data. The SP’s operational objectives were aligned with the four measures of the BSC. Each measure was given a score that formed the basis of evaluation and analysis. The results show that the SP scored an aggregate of 71%, which is a fair score. The highest score was found in the learning and growth measure, followed by internal processes then the customer service, and lastly the financial measure. The scores are consistent with a non-profit making enterprise. This paper concludes that the BSC is a perfect tool for the evaluation of an SP.