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XV. YÜZYILDAN GÜNÜMÜZE YÖNETİM MUHASEBESİNİN TARİHİ GELİŞİMİ

Year 2019, Volume: 21 Issue: 4, 944 - 955, 29.12.2019
https://doi.org/10.31460/mbdd.562766

Abstract

İşletmelerde, yöneticilerin karar alma sürecinde
ihtiyaç duydukları bilgilerin büyük bir bölümü; işletme içi verinin işlenmesi
suretiyle bilgiye dönüştürüldüğü bir sistem olan yönetim muhasebesi tarafından
sağlanmaktadır. Bu bakımdan; işletmelerin ve dolayısıyla yöneticilerin ihtiyaç
duydukları bilgilerin, tarih boyunca nasıl bir değişime uğradığı; yönetim
muhasebesinin evrimini de açıklamaktadır. Günümüzde sofistike yazılımlar
aracılığı ile kullandığımız süreç ve yöntemlerin tamamı, geçmişte; uygulandıkları
dönemin yönetim gereksinimlerini karşılayan daha dar kapsamlı çözümler olarak
yaşamlarına başlamışlardır. Tarihte dönüm noktaları sayılabilecek ve
işletmeleri etkileyen her türlü politik, teknolojik değişim ve gelişim, yönetim
muhasebesi uygulamalarına da etki etmiştir. Bu çalışmanın amacı, yönetim
muhasebesinin tarih içindeki yolculuğunu, dönemler boyunca yaşanan ekonomik,
politik ve teknolojik değişimlerin etkisi altında, ne şekilde geliştiğinin
literatür incelemesi yolu ile açıklamaktır. Her bir yeni yöntem ve uygulamanın
dönemin ihtiyaçları doğrultusunda ne şekilde doğduğu ve geliştiği kronolojik
bir sıra ile sunulmaya çalışılmıştır.

Supporting Institution

Altınbaş Üniversitesi

References

  • Abdel-Kader, M. ve R.Luther. 2006. “IFAC's Conception of the Evolution of Management Accounting”, Advances in Management Accounting. 15 (1).
  • Abs, G., C. Grimstad, R. Hay, W.A. Howe, W., La Place, F.J. McGurr ve W. Serraino. 1954. “Historical Dates in Accounting”, The Accounting Review,29(3).
  • Anthony, R. N. 1965. “Planning and Control Systems: A Framework for Analysis”, Division of Research, Graduate School of Business Administration, Harvard University.
  • Ashton, D. J., T. Hopper ve R.W. Scrapens. 1992. “Changing Nature of Issues in Management Accounting”. Issues in Management Accounting (2).
  • Bhimani, A., C.T. Horngren, S.M..Datar ve M. Rajan. 2015. “Management and Cost Accounting”, (6. Basım). Harlow.Pearson Eduation.
  • Bhimani, A. 2003. “Management Accounting in the Digital Econom”y. New York. Oxford University.
  • Boyns, T. ve J.R. Edwards. 1997. “Cost and Management Accounting in Early Victorian Britain: A Chandleresque Analysis?”, Management Accounting Research, 8(1).
  • Bryer, R. A. 2005. “A Marxist Accounting History of the British Industrial Revolution: a review of evidence and suggestions for research”, Accounting, Organizations and Society, 30(1).
  • Bryer, R. A. 2000. “The History of Accounting and the Transition To Capitalism in England. Part One: Theory”, Accounting, Organizations and Society, 25(2).
  • Caplan, D.2006. “Management Accounting Concepts and Techniques.University”, Albany State University of New York.
  • Chiapello, E. 2007. “Accounting and The Birth of The Notion of Capitalism”, Critical Perspectives on Accounting, 18(3).
  • Drury, C. 2011. “Cost and Management Accounting: An Introduction”, Cengage Learning EMEA.
  • Edler, F. 1937. “Cost Accounting in the Sixteenth Century: The Books of Account of Christopher Plantin, Antwerp, Printer and Publisher”, The Accounting Review, 12(3).
  • Edwards, J. R. ve E. Newel. 1991. “The Development of Industrial Cost and Management Accounting Before 1850: A Survey of The Evidence”, Business History, 33(1).
  • Fischer, M. J. 2000. “Luca Pacioli on Business Profits”, Journal of Business Ethics, 25(4), 299-312.
  • Fleischman, R. K., T. Boyns ve T. N. Tyson. 2008. “The Search for Standard Costing in the United States and Britain”, Abacus, 44(4).
  • Frank, W. G. 1990. “Back to The Future": A Retrospective View of J. Maurice Clark's Studies in The Economics of Overhead Costs”, Journal of Management Accounting Research, 2 (Fall).
  • Garner, S. P. 1947. “Historical Development of Cost Accounting”, The Accounting Review, 22(4).
  • Granlund, M. ve T. Malmi, T. 2002. “Moderate Impact of ERPS on Management Accounting: A Lag or Permanent Outcome?”, Management Accounting Research, 13(3).
  • IFAC. 1998. “International Management Accounting Practice Statement. Management Accouting Concept”, International Federation of Accountants. New York
  • Ittner, C. D. ve D.F. Larcker. 2001. “Assessing Empirical Research in Managerial Accounting: A Value-based Management Perspective”, Journal of Accounting and Economics, 32(1).
  • Johnson, H. T. 1972. “Early Cost Accounting for Internal Management Control: Lyman Mills in The 1850's”. Business History Review, 46(04).
  • Johnson, H. T. 1983. “The Search for Gain in Markets and Firms: A Review of the Historical Emergence of Management Accounting Systems”, Accounting, Organizations and Society, 8(2).
  • Johnson, H. T.ve R. S. Kaplan. 1987. “Relevance Lost: The Rise and Fall of Management Accounting”. Boston. Harvard Business Press.
  • Johnson, H. T. 1981. “Toward a New Understanding of Nineteenth-Century Cost Accounting”, Accounting Review, July.
  • Johnson, H. T. 1983. “The Search for Gain in Markets and Firms: A Review of The Historical Emergence of Management Accounting Systems”, Accounting, Organizations and Society, 8(2).
  • Kaplan, R. S. 1984. “The Evolution of Management Accounting”, In Readings in Accounting for Management Control. Springer US.
  • Kulesza, M.G. , P.G. Weaver ve S. Friedman. 2011. “Frederick W. Taylor’s Presence in 21st Century Management Accounting Systems and Work Process Theories”, Journal of Business and Management , 17 (1).
  • Locke, E. A. 1982. “The Ideas of Frederick W. Taylor: An Evaluation”. Academy of Management Review, 7(1).
  • Loft, A. 1994. “Accountancy and The First World War”, In AG. Hopwood ve P. Miller (Eds.), Accounting as Social and Economic Practice. Cambridge. Cambridge University Press.
  • Nwanyanwu, L. A. 2006. “History of Accounting: Some Perspectives on The Nigerian Situation”, Knowledge Review, 12(2).
  • Otley, D. 1995. “Management Control, Organisational Design and Accounting Information Systems”, In: Ashton, D., Hopper, T., Scapens, R. (Eds.), Issues in Management Accounting. Prentice-Hall, London.
  • Shotter, M. 1999. “The Origin and Development of Management Accounting”, Meditari Accountancy Research, 7.
  • Taylor, R. E. 1935.” Pacioli”, Accounting Review, June.
  • Wanderley, C. ve J. Cullen. 2013. “Management Accounting Change: A Review” BASE-Revista de Administração e Contabilidade da Unisinos, 10(4).
Year 2019, Volume: 21 Issue: 4, 944 - 955, 29.12.2019
https://doi.org/10.31460/mbdd.562766

Abstract

References

  • Abdel-Kader, M. ve R.Luther. 2006. “IFAC's Conception of the Evolution of Management Accounting”, Advances in Management Accounting. 15 (1).
  • Abs, G., C. Grimstad, R. Hay, W.A. Howe, W., La Place, F.J. McGurr ve W. Serraino. 1954. “Historical Dates in Accounting”, The Accounting Review,29(3).
  • Anthony, R. N. 1965. “Planning and Control Systems: A Framework for Analysis”, Division of Research, Graduate School of Business Administration, Harvard University.
  • Ashton, D. J., T. Hopper ve R.W. Scrapens. 1992. “Changing Nature of Issues in Management Accounting”. Issues in Management Accounting (2).
  • Bhimani, A., C.T. Horngren, S.M..Datar ve M. Rajan. 2015. “Management and Cost Accounting”, (6. Basım). Harlow.Pearson Eduation.
  • Bhimani, A. 2003. “Management Accounting in the Digital Econom”y. New York. Oxford University.
  • Boyns, T. ve J.R. Edwards. 1997. “Cost and Management Accounting in Early Victorian Britain: A Chandleresque Analysis?”, Management Accounting Research, 8(1).
  • Bryer, R. A. 2005. “A Marxist Accounting History of the British Industrial Revolution: a review of evidence and suggestions for research”, Accounting, Organizations and Society, 30(1).
  • Bryer, R. A. 2000. “The History of Accounting and the Transition To Capitalism in England. Part One: Theory”, Accounting, Organizations and Society, 25(2).
  • Caplan, D.2006. “Management Accounting Concepts and Techniques.University”, Albany State University of New York.
  • Chiapello, E. 2007. “Accounting and The Birth of The Notion of Capitalism”, Critical Perspectives on Accounting, 18(3).
  • Drury, C. 2011. “Cost and Management Accounting: An Introduction”, Cengage Learning EMEA.
  • Edler, F. 1937. “Cost Accounting in the Sixteenth Century: The Books of Account of Christopher Plantin, Antwerp, Printer and Publisher”, The Accounting Review, 12(3).
  • Edwards, J. R. ve E. Newel. 1991. “The Development of Industrial Cost and Management Accounting Before 1850: A Survey of The Evidence”, Business History, 33(1).
  • Fischer, M. J. 2000. “Luca Pacioli on Business Profits”, Journal of Business Ethics, 25(4), 299-312.
  • Fleischman, R. K., T. Boyns ve T. N. Tyson. 2008. “The Search for Standard Costing in the United States and Britain”, Abacus, 44(4).
  • Frank, W. G. 1990. “Back to The Future": A Retrospective View of J. Maurice Clark's Studies in The Economics of Overhead Costs”, Journal of Management Accounting Research, 2 (Fall).
  • Garner, S. P. 1947. “Historical Development of Cost Accounting”, The Accounting Review, 22(4).
  • Granlund, M. ve T. Malmi, T. 2002. “Moderate Impact of ERPS on Management Accounting: A Lag or Permanent Outcome?”, Management Accounting Research, 13(3).
  • IFAC. 1998. “International Management Accounting Practice Statement. Management Accouting Concept”, International Federation of Accountants. New York
  • Ittner, C. D. ve D.F. Larcker. 2001. “Assessing Empirical Research in Managerial Accounting: A Value-based Management Perspective”, Journal of Accounting and Economics, 32(1).
  • Johnson, H. T. 1972. “Early Cost Accounting for Internal Management Control: Lyman Mills in The 1850's”. Business History Review, 46(04).
  • Johnson, H. T. 1983. “The Search for Gain in Markets and Firms: A Review of the Historical Emergence of Management Accounting Systems”, Accounting, Organizations and Society, 8(2).
  • Johnson, H. T.ve R. S. Kaplan. 1987. “Relevance Lost: The Rise and Fall of Management Accounting”. Boston. Harvard Business Press.
  • Johnson, H. T. 1981. “Toward a New Understanding of Nineteenth-Century Cost Accounting”, Accounting Review, July.
  • Johnson, H. T. 1983. “The Search for Gain in Markets and Firms: A Review of The Historical Emergence of Management Accounting Systems”, Accounting, Organizations and Society, 8(2).
  • Kaplan, R. S. 1984. “The Evolution of Management Accounting”, In Readings in Accounting for Management Control. Springer US.
  • Kulesza, M.G. , P.G. Weaver ve S. Friedman. 2011. “Frederick W. Taylor’s Presence in 21st Century Management Accounting Systems and Work Process Theories”, Journal of Business and Management , 17 (1).
  • Locke, E. A. 1982. “The Ideas of Frederick W. Taylor: An Evaluation”. Academy of Management Review, 7(1).
  • Loft, A. 1994. “Accountancy and The First World War”, In AG. Hopwood ve P. Miller (Eds.), Accounting as Social and Economic Practice. Cambridge. Cambridge University Press.
  • Nwanyanwu, L. A. 2006. “History of Accounting: Some Perspectives on The Nigerian Situation”, Knowledge Review, 12(2).
  • Otley, D. 1995. “Management Control, Organisational Design and Accounting Information Systems”, In: Ashton, D., Hopper, T., Scapens, R. (Eds.), Issues in Management Accounting. Prentice-Hall, London.
  • Shotter, M. 1999. “The Origin and Development of Management Accounting”, Meditari Accountancy Research, 7.
  • Taylor, R. E. 1935.” Pacioli”, Accounting Review, June.
  • Wanderley, C. ve J. Cullen. 2013. “Management Accounting Change: A Review” BASE-Revista de Administração e Contabilidade da Unisinos, 10(4).
There are 35 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Ümmügülsüm Zor 0000-0001-5590-8292

Publication Date December 29, 2019
Submission Date May 10, 2019
Published in Issue Year 2019 Volume: 21 Issue: 4

Cite

APA Zor, Ü. (2019). XV. YÜZYILDAN GÜNÜMÜZE YÖNETİM MUHASEBESİNİN TARİHİ GELİŞİMİ. Muhasebe Bilim Dünyası Dergisi, 21(4), 944-955. https://doi.org/10.31460/mbdd.562766