ALTERNATİF PERFORMANS ÖLÇÜTLERİNİN GELECEĞİ VE DENETİMİ ÜZERİNE BİR DEĞERLENDİRME

Yıl 2021, Cilt: 20 Sayı: 62, 309 - 328, 09.01.2021

Hakan Cavlak

Öz

Özellikle son on yılda kullanımı giderek artan alternatif performans ölçütleri (APÖ), hem işletmelere performanslarını anlatmalarında bir esneklik tanımakta hem de paydaşlara işletme performansı ile ilgili olarak daha fazla bilgi sağlamaktadır. Söz konusu faydalarına rağmen alternatif performans ölçütleri bazı yönlerden de eleştirilmektedir. Alternatif performans ölçütlerinin bir standarda sahip olmaması ve denetim süreçlerinde yer almaması söz konusu eleştirilerin temel noktalarıdır. Bu çalışmada, Türkiye’de hakkında neredeyse hiçbir çalışma bulunmayan alternatif performans ölçütleri incelenmektedir. Bu çerçevede, öncelikle ilgili ölçütlerin tanımlaması ve taşıdığı özellikler sunulmaktadır. Daha sonra ise ilgili ve ilişkili muhtelif kurum ve kuruluşlar tarafından yapılan çalışmalar doğrultusunda alternatif performans ölçütlerinin geleceği ve denetimi üzerinde değerlendirmeler yapılmaktadır. Ayrıca her şey üzerinde etkisi olan Covid-19 pandemisinin alternatif performans ölçütleri üzerindeki olası etkileri de çalışmada tartışılmaktadır. Önümüzdeki yıllarda her ne kadar bazı dezavantajları olsa da pandeminin oluşturduğu olağandışı durumun da etkisi ile birlikte alternatif performans ölçütleri kullanımın artacağı öngörülmektedir. Dünya genelindeki bu öngörüye rağmen Türkiye'de alternatif performans ölçütlerinin kullanımı çok yaygın değildir. Ayrıca Türkiye’de söz konusu ölçütler ile ilgili herhangi bir yasal düzenleme ya da rehber bulunmamaktadır.

Anahtar Kelimeler

İşletme Performansı, Alternatif Performans Ölçütleri, Denetim, Covid-19 Pandemisi

AN EVALUATION ABOUT FUTURE AND AUDITING OF ALTERNATIVE PERFORMANCE MEASURES

Öz

Alternative performance measures (APM), which have been increasingly used in the last decade, both provide flexibility to businesses to explain their performance and provide more information to stakeholders about business performance. Despite these benefits, alternative performance measures are criticized in some aspects. The main points of these criticisms are that alternative performance measures do not have a standard and are not subject to auditing. In this study, almost no studies exist on alternative performance measures in Turkey is examined. In the study, first of all, the definition of alternative performance measures and their characteristics are presented. Then, in line with the studies conducted by the relevant institutions, evaluations are made on the future and auditing of alternative performance measures. The study also discusses the possible effects of the Covid-19 pandemic on alternative performance measures. Although it has some disadvantages, it is predicted that the use of alternative performance measures will increase in the coming years with the effect of the extraordinary situation caused by the pandemic. Despite this prediction across the world, the use of alternative performance measures are not very common in Turkey. Also, there are no regulations or guidelines on alternative performance measures in Turkey.

Anahtar Kelimeler

Business Performance, Alternative Performance Measures, Auditing, Covid-19 Pandemic

Kaynakça

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