REKABETİN PERFORMANS ÖLÇÜM SİSTEMİNİN KULLANIMINA ETKİSİ:AMPİRİK BİR ÇALIŞMA

Abstract

Keywords

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REKABETİN PERFORMANS ÖLÇÜM SİSTEMİNİN KULLANIMINA ETKİSİ: AMPİRİK BİR ÇALIŞMA

Abstract

Rekabet, üretim teknolojileri ve örgütsel bağlam gibi değişenlerin performans ölçüm sistemi kullanım amaçlarına etkileri, pek az çalışmaya konu olmuştur. Bu çalışmada, 2006 yılında Türkiye’de ilk beşyüz büyük işletme içerisinde yer alan 122 imalat işletmesinden toplanan veriler kullanılarak, performans ölçüm sistemi kullanım amaçlarının rekabet faktörleriyle nasıl bir ilişki içerisinde olduğu incelenmektedir. Verilerin analizinde faktör analizi, tanımlayıcı istatistik (ortalama ve standart sapma), korelasyon analizi, çoklu regresyon analizi ve diskriminant analizi kullanılmıştır. Sonuçlar, PÖS’nin izleme maksadıyla kullanımının pazar konumu ve piyasa rekabet yoğunluğu yüksek olan firmalar tarafından daha fazla tercih edildiğini, öte yandan piyasa rekabet yoğunluğu düşük düzeyde olan firmaların stratejik karar alma maksadıyla kullanıma daha fazla önem verdiklerini göstermektedir.

Keywords

• İzleme, dikkati odaklama, stratejik karar alma, meşrulaştırma, rekabet

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