Performansa Etkileri Kapsamında Bütçesel Geri Bildirim Bütçesel Katılım ve Rol Belirsizliğinin Önemi

Öz

İşletme kaynaklarının etkin ve verimli kullanımında önemli bir yönetim muhasebesi aracı olarak kullanılan bütçelerin beklenen performans çıktılarına dönüşmesinde bütçeleme süreçlerindeki davranışsal sorunların anlaşılması büyük önem taşımaktadır. Bütçeleme süreçlerinde katılımcı bütçeleme yaklaşımının önemli pozitif etkilerinin olduğu farklı çalışmalarla vurgulanmıştır. Bu çalışmada performansa olan etkileri de dikkate alınarak bütçesel katılım, rol belirsizliği ve bütçesel geri bildirim arasındaki ilişkilerin incelenmesi amaçlanmaktadır. Bu kapsamda tasarlanan çalışmada İstanbul, Ankara, Kocaeli ve Bolu illerindeki üretim işletmelerinde görev alan katılımcılardan anket yardımı ile toplanan verilerin kısmı en küçük kareli yapısal eşitlik analizi ile incelenmesinden elde edilen bulgulara yer verilmektedir. Bulgulara göre bütçesel katılım birim performanslarını pozitif ve anlamlı etkileyen önemli bir belirleyici olduğu teyid edilmiştir. Çalışmada ayrıca bütçesel katılımın rol belirsizliğini azaltan anlamlı bir belirleyici olduğu ve rol belirsizliğinin de performansı olumsuz etkileyen bir unsur olduğu gözlenmiştir. Örneklem açısından ilave olarak bütçesel geri bildirimdeki artışın bütçesel katılım ve performansı doğrudan ve olumlu etkilemesinin yanı sıra rol belirsizliğini de azaltan anlamlı bir belirleyici olduğu tespit edilmiştir.

Anahtar Kelimeler

• Bütçesel geri bildirim
• bütçesel katılım
• rol belirsizliği
• performans

The Importance of Budgetary Feedback Budgetary Participation and Role Uncertainty in the Scope of Their Impact on Performance

Öz

Understanding behavioral problems in budgeting processes is of great importance in transforming budgets, which are used as an important management accounting tool in the effective and efficient use of business resources, into expected performance outputs. It has been emphasized by different studies that the participatory budgeting approach has significant positive effects in budgeting processes. In this study, it is aimed to examine the effects of role uncertainty and budgetary feedback in the relationship between budgetary participation and performance. In this study, designed in this context, the findings obtained from the analysis of the least square structural equation analysis of the data collected with the help of questionnaires from the participants working in the production enterprises in Istanbul, Ankara and Bolu provinces are included. According to the findings, it has been confirmed that budgetary participation is an important determinant that affects unit performances positively and significantly. In the study, it was also observed that budgetary participation is a significant determinant that reduces role uncertainty, and role uncertainty is a factor that negatively affects performance. In addition, it has been determined that the increase in the budgetary feedback is a significant determinant that reduces the role ambiguity, as well as affecting the budgetary participation and performance directly and positively.

Anahtar Kelimeler

• Budgetary feedback
• budgetary participation
• role uncertainty
• performance

Kaynakça

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