The Relationship Between Managerial Accounting and Corporate Value Creation in the Context of Structural Equation-Based Research

There are many deficiencies in realizing the innovation of managerial accounting practice in enterprises. It is important in this context to examine the impact of managerial accounting on corporate value creation. Based on the survey data, factor analysis method was used to construct a structural equation model in this study. In addition, in this article, it is investigated whether the application of managerial accounting tools can improve the ability of businesses to create value. The results show that the managerial accounting tool is positively associated with corporate value creation. Since the managerial accounting tool method is positively related to its effect on the main factors of value creation, it can be said that it affects corporate value creation