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DENETİM VE MUHASEBE SEKTÖRÜNDE MAVİ OKYANUS STRATEJİSİNİN UYGULANMASI

Year 2024, Issue: 29, 65 - 79, 31.01.2024
https://doi.org/10.58348/denetisim.1347645

Abstract

Muhasebe ve denetim, iş dünyasında önemli bir rol oynayan ve tarihin köklerine uzanan disiplinlerdir. Muhasebe, finansal bilgilerin kaydedilmesi, analiz edilmesi ve iletilmesi sürecini ifade ederken, denetim ise mali tabloların doğruluğunun ve uygunluğunun sağlanması için incelenmesi ve değerlendirilmesini ifade eder. Bu disiplinler, işletmelerin finansal performanslarını takip etmelerine, karar vermelerine ve paydaşlara güven sağlamalarına yardımcı olur. Muhasebe ve denetim, işletmelerin şeffaflık, hesap verebilirlik ve güvenilirlik gibi önemli unsurları sağlamalarında kritik bir rol oynarlar. Bu meslekler, zaman içinde gelişerek iş dünyasının değişen ihtiyaçlarına uyum sağlamış ve ilerlemiştir. Bununla birlikte denetim ve muhasebe sektörü, giderek rekabetin arttığı bir ortamda faaliyet göstermektedir. Geleneksel stratejilerle sınırlı kalmak, şirketlerin piyasada değer yaratma fırsatlarını kaçırmasına neden olabilir. Bu nedenle, denetim ve muhasebe firmalarının Blue Ocean Strategy (Mavi Okyanus Stratejisi) prensiplerini benimsemeleri önemlidir. Blue Ocean Strategy, rekabetin yoğun olduğu bir pazarda farklılaşarak ve yeni pazar fırsatlarını keşfederek değer yaratmayı hedefleyen bir strateji yaklaşımıdır. Denetim ve muhasebe sektöründe, bu strateji firmalara müşteri odaklılık ve inovasyon üzerinde odaklanma fırsatı sunar. Müşteri odaklılık, müşteri ihtiyaçlarını anlamayı ve onlara özgün hizmetler sunmayı içerirken, inovasyon ise teknolojik gelişmeleri takip ederek verimliliği artırırken, yasal çerçeve içinde müşterilere yeni ve yaratıcı çözümler sunmayı içerir. Denetim ve muhasebe firmaları düzenleyici kurulların düzenlemelerini ve yasal sınırlamaları dikkate alarak, etik değerlere uygun olarak hareket etmelidir. Düzenleyici kurullara ve etik değerlere uyum sağlayarak, denetim ve muhasebe firmaları Blue Ocean Strategy’nin prensiplerini benimseyebilir, rekabetin ötesinde değer yaratma fırsatlarını keşfedebilir ve sektörde sürdürülebilir bir rekabet avantajı elde edebilirler.

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References

  • Agnihotri, A. (2016). Extending boundaries of blue ocean strategy. Journal of Strategic Marketing, 24(6), 519-528.
  • Ağraş, S., Atbaş, F., ve Şeyba, E. (2017). Mavi okyanus stratejisi: Dünyadan ve Türkiye’den örnekler. Yönetim Ekonomi Edebiyat İslami ve Politik Bilimler Dergisi, 2(2), 126-144.
  • Aithal, P. S., & Kumar, P. M. (2015). Black Ocean Strategy-a probe into a new type of strategy used for organizational success. GE-International Journal of Management Research (GE-IJMR),3(8), 45-65.
  • Ajao, O. S., Olamide, J. O., ve Temitope, A. A. (2016). Evolution and development of auditing. Unique Journal of Business Management Research, 3(1), 032-040.
  • Alam, S., & Islam, M. T. (2017). Impact of Blue Ocean Strategy on organizational performance: a literature review toward implementation logic. IOSR Journal of Business and Management, 19(1).
  • Amarat, M., Akbolat, M., Özgün, Ü. ve Türker, B. A. Ş. (2018). Özel sağlık sektöründe mavi okyanus stratejisi. Stratejik Yönetim Araştırmaları Dergisi, 1(1), 125-141.
  • Angelone, (2023), Blue Ocean Strategy, Erişim yeri https://www.angelone.in/knowledge-center/online-share-trading/blue-ocean-strategy.
  • Bourletidis, D. (2014). The strategic model of innovation clusters: Implementation of blue ocean strategy in a typical Greek region. Procedia-Social and Behavioral Sciences, 148, 645-652.
  • Burke, A. E., Van Stel, A. J., ve Thurik, R. (2009). Blue ocean versus competitive strategy: theory and evidence. ERIM Report Series Reference No. ERS-2009-030-ORG.
  • Butler, C. (2008). Planning with blue ocean strategy in the United Arab Emirates. Strategic Change, 17(5‐6), 169-178.
  • Brown, R. G. (2020). Changing audit objectives and techniques. In The Evolution of Audit Thought and Practice (pp. 1-8). Routledge.
  • Bourletidis, D. (2014). The strategic model of innovation clusters: Implementation of blue ocean strategy in a typical Greek region. Procedia-Social and Behavioral Sciences, 148, 645-652.
  • Carmona, S., & Ezzamel, M. (2007). Accounting and accountability in ancient civilizations: Mesopotamia and ancient Egypt. Accounting, Auditing & Accountability Journal, 20(2), 177-209.
  • Chang, S. C. (2010). Bandit cellphones: A blue ocean strategy. Technology in society, 32(3), 219-223. Cosserat, G. (2004). Modern auditing (2nd ed.). John Wiley & Sons.
  • Cuofano, G. (2023) Blue Ocean Strategy: Value innovation to create an uncontested market, Erişim yeri, https://fourweekmba.com/blue-ocean-strategy/
  • Cobb, J. (2022) 6 Paths for leading your learning business to blue ocean, Erişim yeri https://www.leadinglearning.com/blue-ocean-strategy/
  • Dada, G.A. (2017) Erişim yeri, The Risks of following a blue ocean strategy, https://theadaptivemarketer.com/2017/08/20/risks-following-blue-ocean-strategy/
  • Dehkordi, G. J., Rezvani, S., & Behravan, N. (2012). Blue ocean strategy: A study over a strategy which help the firm to survive from competitive environment. International Journal of Academic research in business and social sciences, 2(6), 477-483.
  • Dvorak, J., & Razova, I. (2018). Empirical validation of blue ocean strategy sustainability in an international environment. Foundations of Management, 10(1), 143-162.
  • Erer, B. (2021), Kızıl okyanuslarda mücadele etmek yerine mavi okyanuslara açılmak: peki ama nasıl?. Stratejik Yönetim Araştırmaları Dergisi, 4(1), 1-20.
  • Ernest, O. O. (2015). The relevance of auditing in a computerized accounting system. International Journal of Management and Applied Science, 1(11), 79-83.
  • Freedman, M. (2023), Erişim yeri, Blue Ocean Strategy: Creating your own market, Erişim yeri https://www.businessnewsdaily.com/5647-blue-ocean-strategy.html
  • Gokten, S., Ozerhan, Y., ve Okan Gokten, P. (2020). The historical development of sustainability reporting: a periodic approach. Zeszyty Teoretyczne Rachunkowości, (107 (163), 99-117.
  • Güdelci, E. N. (2019). Uluslararası muhasebe standartlarının tarihi gelişim sürecinde etkili olan uluslararası ve ulusal kuruluşlar. Uluslararası Ekonomi Siyaset İnsan ve Toplum Bilimleri Dergisi, 2(3), 199-214.
  • Hammer, T. (2022). Value innovation by creating blue oceans. Open Access Library Journal, 9(2), 1-12.
  • Hanifah, H., Setyawati, A., & Octaviani, R. D. (2015). The implementation of blue ocean strategy to create a market Niche. Jurnal Manajemen Transportasi & Logistik (jmtranslog), 2(2), 191-198.
  • Hollensen, S. (2013). The Blue Ocean that disappeared–the case of Nintendo Wii. Journal Of Business Strategy, 34(5), 25-35.
  • Horwitz, F., Budhwar, P., ve Morley, M. J. (2015). Future trends in human resource management in emerging markets. In Handbook of human resource management in emerging markets (pp. 470-488). Edward Elgar.
  • Kabukin, D. (2014). Reviewing the blue ocean strategy. is the blue ocean strategy valid and reliable? (Master's thesis, University of Twente). Erişim yeri. https://essay.utwente.nl/65556/1/Kabukin%20Dmitrij_MA_Management%26Governance.pdf
  • Kablan, A. (2018). Endüstri 4.0,“nesnelerin interneti”-akıllı işletmeler ve muhasebe denetimi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 23(Endüstri 4.0 ve Örgütsel Değişim Özel Sayısı), 1561-1579.
  • Kim, W. C. (2005). Blue Ocean Strategy: From theory to practice. California Management Review, 47(3), 105–121.
  • Kim, W., & Mauborgne, R. (2005a). Value innovation: a leap into the blue ocean. Journal of business strategy, 26(4), 22-28.
  • Kim, W. C. ve Mauborgne, R. (2005b). Blue Ocean Strategy: How to create uncontested market space and make competition irrelevant. Boston, Massachusetts: Harvard Business School Press.
  • Kim, W. C., ve Mauborgne, R. (2014). Blue Ocean Strategy expanded edition: How to create uncontested market space and make the competition irrelevant. Harvard business review Press.
  • Lainos, I. (2011). Red ocean vs blue ocean strategies (Doctoral dissertation, University of Piraeus (Greece)).
  • Leavy, B. (2018). Value innovation and how to successfully incubate “blue ocean” initiatives. Strategy & Leadership, 46(3), 10-20.,
  • Lindgren, P., Saghaug, K. F., & Clemmensen, S. (2022). The Pitfalls of the Blue Ocean Strategy implications of" the six paths framework. In New Global Ict-Based Business Models (. 135-159 ss). River Publishers.
  • Lindič, J., Bavdaž, M., ve Kovačič, H. (2012). Higher growth through the Blue Ocean Strategy: Implications for economic policy. Research policy, 41(5), 928-938.
  • Luo, J., Meng, Q., & Cai, Y. (2018). Analysis of the impact of artificial intelligence application on the development of accounting industry. Open Journal of Business and Management, 6(4), 850-856.
  • Madsen, D. Ø., & Slåtten, K. (2019). Examining the emergence and evolution of Blue Ocean Strategy through the lens of management fashion theory. Social Sciences, 8(1), 28.
  • Mayka, K.(2023), Red Ocean vs. Blue Ocean. Erişim yeri, Erişim yeri, A practical guideline on your business strategy, https://www.eleken.co/blog-posts/red-ocean-vs-blue-ocean-strategy-characteristics-challenges-and-opportunities
  • Mikail, E., & Aslan, M. (2017). Uluslararası muhasebe ve denetim standartlarının gelişmesi. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, (12), 55-86.
  • Olagunju, A. O., & Owolabi, S. A. (2021). Historical evolution of audit theory and practice. International Journal of Management Excellence (ISSN: 2292-1648), 16(1), 2252-2259.
  • Papazov, E., ve Mihaylova, L. (2016). Using key “blue ocean” tools for strategy rethinking of a sme: A case from the Bulgarian knitwear industry. Economics and Business, 29(1), 104-110.
  • Park, J. H., Kim, Y. B., & Kim, M. K. (2017). Investigating factors influencing the market success or failure of IT services in Korea. International Journal of Information Management, 37(1), 1418-1427.
  • Pichere, P. (2015) Blue Ocean Strategy Concept - Overview & Analysis. [edition unavailable]. 50Minutes.com. https://www.perlego.com/book/9312/blue-ocean-strategy-concept-overview-analysis-innovate-your-way-to-success-and-push-your-business-to-the-next-level-pdf
  • Quinto II, E. J., (2022). How technology has changed the field of accounting. in bsu honors program theses and projects. Item 558. Erişim yeri: https://vc.bridgew.edu/honors_proj/558
  • Raith, M. G., Staak, T., & Wilker, H. M. (2008). A decision-analytic approach to blue-ocean strategy development. In Operations Research Proceedings 2007: Selected Papers of the Annual International Conference of the German Operations Research Society (GOR) Saarbrücken, September 5–7, 2007 (pp. 225-229). Springer Berlin Heidelberg.
  • Ramadhan, B. M. (2021). Mavi okyanus stratejisi ve bankacılık sektöründeki rekabete etkisi: şanlıurfa’daki ticaret bankaları üzerinde bir uygulama (doctoral dissertation).
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APPLICATION OF BLUE OCEAN STRATEGY IN AUDIT AND ACCOUNTING INDUSTRY

Year 2024, Issue: 29, 65 - 79, 31.01.2024
https://doi.org/10.58348/denetisim.1347645

Abstract

Accounting and auditing are disciplines that play an essential role in business and go back to their roots in history. While accounting refers to the process of recording, analyzing and communicating financial information, auditing is the examination and evaluation of financial statements to ensure their accuracy and suitability. These disciplines help businesses track their financial performance, make decisions, and build trust with stakeholders. Accounting and auditing are critical in ensuring that companies provide essential elements such as transparency, accountability, and reliability. These professions have evolved, adapting to the changing needs of the business world and progressing. However, the auditing and accounting sector operates in an increasingly competitive environment. Being limited to traditional strategies can prevent companies from missing opportunities to create value in the market. Therefore, auditing and accounting firms need to adopt the principles of the Blue Ocean Strategy. Blue Ocean Strategy is a strategy approach that aims to create value by differentiating and discovering new market opportunities in a highly competitive market. In the auditing and accounting industry, this strategy allows firms to focus on customer focus and innovation. While customer focus includes understanding customer needs and providing them with unique services, invention includes providing new and creative solutions to customers within the legal framework while increasing efficiency by following technological developments. Auditing and accounting firms should act according to ethical values, considering the regulations of regulatory boards and legal limitations. By complying with regulatory bodies and moral values, auditing and accounting firms can adopt the principles of the Blue Ocean Strategy, discover opportunities to create value beyond competition and gain a sustainable competitive advantage in the industry.

Project Number

Yok

References

  • Agnihotri, A. (2016). Extending boundaries of blue ocean strategy. Journal of Strategic Marketing, 24(6), 519-528.
  • Ağraş, S., Atbaş, F., ve Şeyba, E. (2017). Mavi okyanus stratejisi: Dünyadan ve Türkiye’den örnekler. Yönetim Ekonomi Edebiyat İslami ve Politik Bilimler Dergisi, 2(2), 126-144.
  • Aithal, P. S., & Kumar, P. M. (2015). Black Ocean Strategy-a probe into a new type of strategy used for organizational success. GE-International Journal of Management Research (GE-IJMR),3(8), 45-65.
  • Ajao, O. S., Olamide, J. O., ve Temitope, A. A. (2016). Evolution and development of auditing. Unique Journal of Business Management Research, 3(1), 032-040.
  • Alam, S., & Islam, M. T. (2017). Impact of Blue Ocean Strategy on organizational performance: a literature review toward implementation logic. IOSR Journal of Business and Management, 19(1).
  • Amarat, M., Akbolat, M., Özgün, Ü. ve Türker, B. A. Ş. (2018). Özel sağlık sektöründe mavi okyanus stratejisi. Stratejik Yönetim Araştırmaları Dergisi, 1(1), 125-141.
  • Angelone, (2023), Blue Ocean Strategy, Erişim yeri https://www.angelone.in/knowledge-center/online-share-trading/blue-ocean-strategy.
  • Bourletidis, D. (2014). The strategic model of innovation clusters: Implementation of blue ocean strategy in a typical Greek region. Procedia-Social and Behavioral Sciences, 148, 645-652.
  • Burke, A. E., Van Stel, A. J., ve Thurik, R. (2009). Blue ocean versus competitive strategy: theory and evidence. ERIM Report Series Reference No. ERS-2009-030-ORG.
  • Butler, C. (2008). Planning with blue ocean strategy in the United Arab Emirates. Strategic Change, 17(5‐6), 169-178.
  • Brown, R. G. (2020). Changing audit objectives and techniques. In The Evolution of Audit Thought and Practice (pp. 1-8). Routledge.
  • Bourletidis, D. (2014). The strategic model of innovation clusters: Implementation of blue ocean strategy in a typical Greek region. Procedia-Social and Behavioral Sciences, 148, 645-652.
  • Carmona, S., & Ezzamel, M. (2007). Accounting and accountability in ancient civilizations: Mesopotamia and ancient Egypt. Accounting, Auditing & Accountability Journal, 20(2), 177-209.
  • Chang, S. C. (2010). Bandit cellphones: A blue ocean strategy. Technology in society, 32(3), 219-223. Cosserat, G. (2004). Modern auditing (2nd ed.). John Wiley & Sons.
  • Cuofano, G. (2023) Blue Ocean Strategy: Value innovation to create an uncontested market, Erişim yeri, https://fourweekmba.com/blue-ocean-strategy/
  • Cobb, J. (2022) 6 Paths for leading your learning business to blue ocean, Erişim yeri https://www.leadinglearning.com/blue-ocean-strategy/
  • Dada, G.A. (2017) Erişim yeri, The Risks of following a blue ocean strategy, https://theadaptivemarketer.com/2017/08/20/risks-following-blue-ocean-strategy/
  • Dehkordi, G. J., Rezvani, S., & Behravan, N. (2012). Blue ocean strategy: A study over a strategy which help the firm to survive from competitive environment. International Journal of Academic research in business and social sciences, 2(6), 477-483.
  • Dvorak, J., & Razova, I. (2018). Empirical validation of blue ocean strategy sustainability in an international environment. Foundations of Management, 10(1), 143-162.
  • Erer, B. (2021), Kızıl okyanuslarda mücadele etmek yerine mavi okyanuslara açılmak: peki ama nasıl?. Stratejik Yönetim Araştırmaları Dergisi, 4(1), 1-20.
  • Ernest, O. O. (2015). The relevance of auditing in a computerized accounting system. International Journal of Management and Applied Science, 1(11), 79-83.
  • Freedman, M. (2023), Erişim yeri, Blue Ocean Strategy: Creating your own market, Erişim yeri https://www.businessnewsdaily.com/5647-blue-ocean-strategy.html
  • Gokten, S., Ozerhan, Y., ve Okan Gokten, P. (2020). The historical development of sustainability reporting: a periodic approach. Zeszyty Teoretyczne Rachunkowości, (107 (163), 99-117.
  • Güdelci, E. N. (2019). Uluslararası muhasebe standartlarının tarihi gelişim sürecinde etkili olan uluslararası ve ulusal kuruluşlar. Uluslararası Ekonomi Siyaset İnsan ve Toplum Bilimleri Dergisi, 2(3), 199-214.
  • Hammer, T. (2022). Value innovation by creating blue oceans. Open Access Library Journal, 9(2), 1-12.
  • Hanifah, H., Setyawati, A., & Octaviani, R. D. (2015). The implementation of blue ocean strategy to create a market Niche. Jurnal Manajemen Transportasi & Logistik (jmtranslog), 2(2), 191-198.
  • Hollensen, S. (2013). The Blue Ocean that disappeared–the case of Nintendo Wii. Journal Of Business Strategy, 34(5), 25-35.
  • Horwitz, F., Budhwar, P., ve Morley, M. J. (2015). Future trends in human resource management in emerging markets. In Handbook of human resource management in emerging markets (pp. 470-488). Edward Elgar.
  • Kabukin, D. (2014). Reviewing the blue ocean strategy. is the blue ocean strategy valid and reliable? (Master's thesis, University of Twente). Erişim yeri. https://essay.utwente.nl/65556/1/Kabukin%20Dmitrij_MA_Management%26Governance.pdf
  • Kablan, A. (2018). Endüstri 4.0,“nesnelerin interneti”-akıllı işletmeler ve muhasebe denetimi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 23(Endüstri 4.0 ve Örgütsel Değişim Özel Sayısı), 1561-1579.
  • Kim, W. C. (2005). Blue Ocean Strategy: From theory to practice. California Management Review, 47(3), 105–121.
  • Kim, W., & Mauborgne, R. (2005a). Value innovation: a leap into the blue ocean. Journal of business strategy, 26(4), 22-28.
  • Kim, W. C. ve Mauborgne, R. (2005b). Blue Ocean Strategy: How to create uncontested market space and make competition irrelevant. Boston, Massachusetts: Harvard Business School Press.
  • Kim, W. C., ve Mauborgne, R. (2014). Blue Ocean Strategy expanded edition: How to create uncontested market space and make the competition irrelevant. Harvard business review Press.
  • Lainos, I. (2011). Red ocean vs blue ocean strategies (Doctoral dissertation, University of Piraeus (Greece)).
  • Leavy, B. (2018). Value innovation and how to successfully incubate “blue ocean” initiatives. Strategy & Leadership, 46(3), 10-20.,
  • Lindgren, P., Saghaug, K. F., & Clemmensen, S. (2022). The Pitfalls of the Blue Ocean Strategy implications of" the six paths framework. In New Global Ict-Based Business Models (. 135-159 ss). River Publishers.
  • Lindič, J., Bavdaž, M., ve Kovačič, H. (2012). Higher growth through the Blue Ocean Strategy: Implications for economic policy. Research policy, 41(5), 928-938.
  • Luo, J., Meng, Q., & Cai, Y. (2018). Analysis of the impact of artificial intelligence application on the development of accounting industry. Open Journal of Business and Management, 6(4), 850-856.
  • Madsen, D. Ø., & Slåtten, K. (2019). Examining the emergence and evolution of Blue Ocean Strategy through the lens of management fashion theory. Social Sciences, 8(1), 28.
  • Mayka, K.(2023), Red Ocean vs. Blue Ocean. Erişim yeri, Erişim yeri, A practical guideline on your business strategy, https://www.eleken.co/blog-posts/red-ocean-vs-blue-ocean-strategy-characteristics-challenges-and-opportunities
  • Mikail, E., & Aslan, M. (2017). Uluslararası muhasebe ve denetim standartlarının gelişmesi. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, (12), 55-86.
  • Olagunju, A. O., & Owolabi, S. A. (2021). Historical evolution of audit theory and practice. International Journal of Management Excellence (ISSN: 2292-1648), 16(1), 2252-2259.
  • Papazov, E., ve Mihaylova, L. (2016). Using key “blue ocean” tools for strategy rethinking of a sme: A case from the Bulgarian knitwear industry. Economics and Business, 29(1), 104-110.
  • Park, J. H., Kim, Y. B., & Kim, M. K. (2017). Investigating factors influencing the market success or failure of IT services in Korea. International Journal of Information Management, 37(1), 1418-1427.
  • Pichere, P. (2015) Blue Ocean Strategy Concept - Overview & Analysis. [edition unavailable]. 50Minutes.com. https://www.perlego.com/book/9312/blue-ocean-strategy-concept-overview-analysis-innovate-your-way-to-success-and-push-your-business-to-the-next-level-pdf
  • Quinto II, E. J., (2022). How technology has changed the field of accounting. in bsu honors program theses and projects. Item 558. Erişim yeri: https://vc.bridgew.edu/honors_proj/558
  • Raith, M. G., Staak, T., & Wilker, H. M. (2008). A decision-analytic approach to blue-ocean strategy development. In Operations Research Proceedings 2007: Selected Papers of the Annual International Conference of the German Operations Research Society (GOR) Saarbrücken, September 5–7, 2007 (pp. 225-229). Springer Berlin Heidelberg.
  • Ramadhan, B. M. (2021). Mavi okyanus stratejisi ve bankacılık sektöründeki rekabete etkisi: şanlıurfa’daki ticaret bankaları üzerinde bir uygulama (doctoral dissertation).
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There are 68 citations in total.

Details

Primary Language Turkish
Subjects Accounting, Auditing and Accountability (Other)
Journal Section Makale
Authors

Hasan Yalçın 0000-0002-9108-6246

Project Number Yok
Publication Date January 31, 2024
Published in Issue Year 2024 Issue: 29

Cite

APA Yalçın, H. (2024). DENETİM VE MUHASEBE SEKTÖRÜNDE MAVİ OKYANUS STRATEJİSİNİN UYGULANMASI. Denetişim(29), 65-79. https://doi.org/10.58348/denetisim.1347645

TR Dizin'de yer alan Denetişim dergisi yayımladığı çalışmalarla; alanındaki profesyoneller, akademisyenler ve düzenleyiciler arasında etkili bir iletişim ağı kurarak, etkin bir denetim ve yönetim sistemine ulaşma yolculuğunda önemli mesafelerin kat edilmesine katkı sağlamaktadır.