Öz
Yönetim muhasebesi, küresel değişimler ile birlikte işletmeler için önemli bir fonksiyon haline gelmiştir. İşletmelerin stratejik hedefler belirlemelerinde ve bu hedeflerine ulaşmalarındaki en önemli araçlardan biri yönetimmuhasebesidir. Dolayısıyla güncel yönetim muhasebesi literatürü de yönetim muhasebesindeki değişim ve yönetim muhasebesi ile strateji ilişkisi üzerine yoğunlaşmıştır. Yönetim muhasebesindeki değişime ilişkin literatürde farklı görüşler ve düşünceler mevcuttur. Ancak ortak olan görüş; küreselleşmenin birçok gelişmeyi beraberinde getirdiği, bilgiye olan ihtiyacın artmaya devam ettiği, teknolojinin yönetim muhasebesi uygulamalarınıgeliştirdiği, üretim ve yönetim tekniklerindeki gelişmelerin yönetim muhasebesini etkilediği, müşteri kavramıve yönetim muhasebesi tekniklerinin ilişkilendirildiği ve yönetim muhasebesinin kültürel ve sosyal olaylar ilebirlikte daha farklı bir yöne de eğildiğidir. Bu çalışmada, yönetim muhasebesindeki değişim üzerine literatüraraştırması yapılarak, değişimi etkileyen faktörler incelenmeye çalışılmıştır
Anahtar Kelimeler
Stratejik Yönetim Muhasebesi Stratejik Maliyet Yönetimi Yönetim Muhasebesindeki Değişim
Kaynakça
- Altuğ, O. (2006); “Maliyet Muhasebesi”, Türkmen Kitabevi, 14. Baskı, İstanbul.
- Bhimani, A.; Horngren, C.; Datar, S.; Foster, G. (2008); “Management and Cost Accounting”, Forth Edition, Prentice Hall, UK.
- Blocher, E.J.; Stout, D.; Cokins, G.; Chen, K.H. (2008); “Cost Management: A Strategic Emphasis”, Forth Edi- tion, McGraw-Hill International Edition, USA
- Burns, J.; Vaivio, J. (2001); “Management Accounting Change”, Management Accounting Research, Volume 12 (4).
- Büyükmirza, K. (2008); “Maliyet ve Yönetim Muhasebesi: Tekdüzen Uygun Bir Sistem Yaklaşımı”, Gazi Kitabe- vi (12. Baskı), Ankara
- Dixon, R. (1998); “Accounting for Strategic Management: A Practical Application”, Long Range Planning, Vol. , No:2.
- Drury, C. (2008); “Management and Cost Accounting”, Seventh Edition, South Western Cegage Education, UK.
- Edmonds, T.; Edmonds, C.; Yi Tsay, Bor (2000); “Fundemental Managerial Accounting Concepts”, McGraw- Hill, USA.
- Fleischman, R.; Funnel, W. (2007); “The Relevance of The Past”, Issues in Management Accounting, Third Edi- tion, (Edited by Hopper, T.; Northcott, D.; Scapens, R.), Prentice Hall, UK.
- Glautier, M.W.E.; Underdown, B. (2001); “Accounting Theory and Practice”, Seventh Edition, Prentice Hall, UK.
- Granlund, M. (2007); “On the Interface Between Management Accounting and Modern Information Technology
- – A Literature Review and Some Empirical Evidence”, Working Paper, http://ssrn.com/abstract=985074
- Gürsoy, C.T. (1999); “Yönetim ve Maliyet Muhasebesi”, Beta Basım Yayım Dağıtım, 2.Bası, İstanbul.
- Hacırüstemoğlu, R.; Şakrak, M. (2002); “Maliyet ve Yönetim Muhasebesinde Güncel Yaklaşımlar”, Türkmen Ki- tabevi, İstanbul
- Hoque, Z. (2006); “Strategic Management Accounting: Concepts, Process and Issues”, Second Edition, Pearson Education, Australia.
- Huntzinger, J. (2007); “Lean Cost Management: Accounting for Lean by Established Flow”, J.Ross Publishing, USA.
- ICAEW (2004); “New Reporting Models”, The Institute of Chartered Accountants in England and Wales, A Fi- nance & Management Special Report, UK.
- Islam, M.; Kantor, J. (2005); “The Development of Quality Management Accounting Practices in China”, Ma- nagerial Auditing Journal, Volume 20, No 7, (www.emeraldinsight.com/0268-6902.htm)
- Kaplan, R.S.; Atkinson, A.A. (1998); “Advanced Management Accounting”, Third Edition, Printice Hall.
- Koçel, T. (2005); “İşletme Yöneticiliği”, Arıkan Basım Yayım Dağıtım, 10.Baskı, İstanbul
- Laitinen, E.K. (2003); “Future-Based Management Accounting: A New Approach with survey Evidence”, Criti- cal Perspectives on Accounting, Volume 14, Elsevier.
- Landry and Chan (1999), “Making the New Transition form Functional Cost Center “Big Brother” To Value Ad- ding Key Team Member: A Paradigm for the Changing Role of Management Accountants in a Customer-Focu- sed, Quality-Driven, Value-Added World”, The Role of Management Accounting in Creating Value, Issued by the International Federation of Accountants, New York, USA.
- Lukka, K. (2007); “Management Accounting Change and Stability: Loosely Coupled Rules and Routines in Ac- tion”, Management Accounting Research (18).
- Morse, D.; Zimmerman J. (1997); “Managerial Accounting”, McGraw-Hill, USA.
- Nobes, C.; Parker, R. (2006); “Comparative International Accounting”, (9th Edition), Prentice Hall.
- Rom, A.; Rohde, C. (2007); “Management Accounting and Integrated Information Systems: A Literature Revi- ew”, International Journal of Accounting Information Systems (8).
- Scorgie, M.E. (2001); “Progenitors of Modern Management Accounting Concepts and Mensurations in pre-in- dustrial England”, The History of Accounting: Critical Perspective on Business and Management, (Edited by John Richards Edwards), Volume III Cost and Management Accounting, Routledge.
- Waweru, N.M.; Hoque, Z.; Uliana, E. (2004); “Management Accounting Change in South Africa”, Accounting,
- Auditing & Accountability Journal, Volume 17, No 5, (www.emeraldinsight.com/0951-3574.htm)
- Yalkın, Y.K. (1989); “Yönetim Aracı Olarak İşletme Bütçeleri”, Turhan Kitabevi, 3.Baskı, Ankara.
Öz
By global changes, managerial accounting has become an important function for companies. As a matter of fact,managerial accounting is one of the most important tools for companies to set strategic goals and to reach them.Therefore current managerial accountig literature focuses on the changes in managerial accounting and the connection between managerial accounting and strategy. There are various ideas and opinions about the change inmanagerial accounting; but common opinions are as follows: globalization brings so many developments, needfor information still increases, technology improves managerial accounting implementations, developments inproduction and management techniques influence managerial accounting, customer concept and managerial accounting techniques are related with each other, managerial accounting directs to another point with cultural andsocial events. This study seeks to analyse the factors that effect the change in managerial accounting by searching literature
Anahtar Kelimeler
Strategic Managerial Accounting Strategic Cost Management Managerial Accounting Change
Kaynakça
- Altuğ, O. (2006); “Maliyet Muhasebesi”, Türkmen Kitabevi, 14. Baskı, İstanbul.
- Bhimani, A.; Horngren, C.; Datar, S.; Foster, G. (2008); “Management and Cost Accounting”, Forth Edition, Prentice Hall, UK.
- Blocher, E.J.; Stout, D.; Cokins, G.; Chen, K.H. (2008); “Cost Management: A Strategic Emphasis”, Forth Edi- tion, McGraw-Hill International Edition, USA
- Burns, J.; Vaivio, J. (2001); “Management Accounting Change”, Management Accounting Research, Volume 12 (4).
- Büyükmirza, K. (2008); “Maliyet ve Yönetim Muhasebesi: Tekdüzen Uygun Bir Sistem Yaklaşımı”, Gazi Kitabe- vi (12. Baskı), Ankara
- Dixon, R. (1998); “Accounting for Strategic Management: A Practical Application”, Long Range Planning, Vol. , No:2.
- Drury, C. (2008); “Management and Cost Accounting”, Seventh Edition, South Western Cegage Education, UK.
- Edmonds, T.; Edmonds, C.; Yi Tsay, Bor (2000); “Fundemental Managerial Accounting Concepts”, McGraw- Hill, USA.
- Fleischman, R.; Funnel, W. (2007); “The Relevance of The Past”, Issues in Management Accounting, Third Edi- tion, (Edited by Hopper, T.; Northcott, D.; Scapens, R.), Prentice Hall, UK.
- Glautier, M.W.E.; Underdown, B. (2001); “Accounting Theory and Practice”, Seventh Edition, Prentice Hall, UK.
- Granlund, M. (2007); “On the Interface Between Management Accounting and Modern Information Technology
- – A Literature Review and Some Empirical Evidence”, Working Paper, http://ssrn.com/abstract=985074
- Gürsoy, C.T. (1999); “Yönetim ve Maliyet Muhasebesi”, Beta Basım Yayım Dağıtım, 2.Bası, İstanbul.
- Hacırüstemoğlu, R.; Şakrak, M. (2002); “Maliyet ve Yönetim Muhasebesinde Güncel Yaklaşımlar”, Türkmen Ki- tabevi, İstanbul
- Hoque, Z. (2006); “Strategic Management Accounting: Concepts, Process and Issues”, Second Edition, Pearson Education, Australia.
- Huntzinger, J. (2007); “Lean Cost Management: Accounting for Lean by Established Flow”, J.Ross Publishing, USA.
- ICAEW (2004); “New Reporting Models”, The Institute of Chartered Accountants in England and Wales, A Fi- nance & Management Special Report, UK.
- Islam, M.; Kantor, J. (2005); “The Development of Quality Management Accounting Practices in China”, Ma- nagerial Auditing Journal, Volume 20, No 7, (www.emeraldinsight.com/0268-6902.htm)
- Kaplan, R.S.; Atkinson, A.A. (1998); “Advanced Management Accounting”, Third Edition, Printice Hall.
- Koçel, T. (2005); “İşletme Yöneticiliği”, Arıkan Basım Yayım Dağıtım, 10.Baskı, İstanbul
- Laitinen, E.K. (2003); “Future-Based Management Accounting: A New Approach with survey Evidence”, Criti- cal Perspectives on Accounting, Volume 14, Elsevier.
- Landry and Chan (1999), “Making the New Transition form Functional Cost Center “Big Brother” To Value Ad- ding Key Team Member: A Paradigm for the Changing Role of Management Accountants in a Customer-Focu- sed, Quality-Driven, Value-Added World”, The Role of Management Accounting in Creating Value, Issued by the International Federation of Accountants, New York, USA.
- Lukka, K. (2007); “Management Accounting Change and Stability: Loosely Coupled Rules and Routines in Ac- tion”, Management Accounting Research (18).
- Morse, D.; Zimmerman J. (1997); “Managerial Accounting”, McGraw-Hill, USA.
- Nobes, C.; Parker, R. (2006); “Comparative International Accounting”, (9th Edition), Prentice Hall.
- Rom, A.; Rohde, C. (2007); “Management Accounting and Integrated Information Systems: A Literature Revi- ew”, International Journal of Accounting Information Systems (8).
- Scorgie, M.E. (2001); “Progenitors of Modern Management Accounting Concepts and Mensurations in pre-in- dustrial England”, The History of Accounting: Critical Perspective on Business and Management, (Edited by John Richards Edwards), Volume III Cost and Management Accounting, Routledge.
- Waweru, N.M.; Hoque, Z.; Uliana, E. (2004); “Management Accounting Change in South Africa”, Accounting,
- Auditing & Accountability Journal, Volume 17, No 5, (www.emeraldinsight.com/0951-3574.htm)
- Yalkın, Y.K. (1989); “Yönetim Aracı Olarak İşletme Bütçeleri”, Turhan Kitabevi, 3.Baskı, Ankara.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Araştırma Makalesi |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Ekim 2008 |
| Yayımlandığı Sayı | Yıl 2008 Sayı: 26 |