Research Article
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KOBİ’lerde Planlama Ve Kontrol Uygulamaları: Durumsallık Teorisi Temelinde İşletme Performansına Katkısı

Year 2018, Issue: 78, 183 - 198, 04.04.2018

Ümmügülsüm Zor

https://doi.org/10.25095/mufad.412690
Cited By: 1

Abstract

Planlama ve kontrol uygulamaları yönetim muhasebesi ve kontrol sistemlerinin başlıca fonksiyonlarındandır. Literatürde, durumsallık teorisini benimseyen çalışmaların büyük bir bölümünde; yönetim muhasebesinin fonksiyonları veya uygulamalarına etki eden faktörler incelenirken; genellikle batılı ülkelerde faaliyet gösteren büyük işletmeler esas alınmıştır. Bu çalışmanın amacı durumsallık teorisi temelindeki mevcut literatürün önerdiği faktörler ile Türkiye’de faaliyet gösteren KOBİ’lerin planlama ve kontrol uygulamaları arasındaki ilişkinin analiz edilmesidir. 136 KOBİ ile yapılan telefon anketi neticesinde, durumsallık teorisi değişkenleri, planlama ve kontrol uygulamaları ve işletme performansı arasındaki ilişki ampirik bulgularla açıklanmıştır.

Keywords

Planlama ve kontrol KOBİ durumsallık teorisi

References

  • Abernethy, M. A., - Stoelwinder, J. U. (1991), “Budget Use, Task Uncertainty, System Goal Orientation and Subunit Performance: A Test of The ‘Fit’ Hypothesis in Not-For-Profit Hospitals”, Accounting, Organizations and Society, 16(2), pp.105-120.
  • Afthanorhan, W. M. A. B. W. (2013), “A Comparison of Partial Least Square Structural Equation Modeling (PLS-SEM) and Covariance Based Structural Equation Modeling (CB-SEM) for Confirmatory Factor Analysis”, International Journal of Engineering Science and Innovative Technology, 2(5), pp 198-205.
  • Ahmad, K., - Mohamed Zabri, S. (2015), “Factors Explaining the Use of Management Accounting Practices in Malaysian Medium-Sized Firms”, Journal of Small Business and Enterprise Development, 22 (4), pp. 762-781.
  • Albu, N., - Albu, C. N. (2012), “Factors Associated with The Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania”, Journal of International Financial Management - Accounting, 23 (3), pp. 245-276.
  • Al-Omiri, M., - Drury, C. (2007), “A Survey of Factors Influencing the Choice of Product Costing Systems in UK Organizations”, Management Accounting Research, 18 (4), pp. 399-424.
  • Armitage, H. M.- Webb, A., - Glynn, J. (2016), “The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice”, Accounting Perspectives, 15(1), pp. 31-69.
  • Arnold, J.- Turley, S. (1996), Accounting For Management Decisions. (3. Basım). Harlow. Pearson Education.
  • Ayyagari, M.- Beck, T.- Demirgüç-Kunt, A. (2007), “Small and Medium Enterprises Across the Globe”, Small Business Economics 29 (4), pp. 415-434.
  • Bhimani, A. (2003), Management Accounting in the Digital Economy. New York. Oxford University.
  • Bhimani, A.- Horngren C. T.- Datar S.M.- Rajan, M. (2015), Management and Cost Accounting. (6. Basım). Harlow.Pearson Eduation.
  • Chenhall, R. H. (2003), “Management Control Systems Design within Its Organizational Context: Findings from Contingency-Based Research and Directions for the Future,” Accounting, Organizations and Society, 28(2), pp. 127-168.
  • Chenhall, R. H. (2007), Theorizing Contingencies in Management Control Systems Research. In: Chapman, C. S., Hopwood, A. G., Shields, M. D. (Eds.). Handbooks of Management Accounting Research (Vol. 1). Oxford: Elsevier, Ltd., pp. 163-205.
  • Chenhall, R. H., - Langfield-Smith, K. (2007), “Multiple Perspectives of Performance Measures”, European management journal, 25(4), pp. 266-282.
  • Clapham, C., - Nicholson, J. (2009), The Concise Oxford Dictionary of Mathematics. Oxford: Oxford University Press.
  • Davila, A., - Foster, G. (2005), “Management Accounting Systems Adoption Decisions: Evidence and Performance Implications From Early-Stage/Startup Companies”, The Accounting Review, 80(4), pp. 1039-1068.
  • Drury, C. (2011), Cost and Management Accounting: An Introduction.(7. Basım).Cengage Learning EMEA.
  • Emecan, E. (2015), KOBİ’lerin Yönetim ve Organizasyon Sorunları: Burdur İli İmalat Sektöründeki İşletmeler Üzerinde Bir Araştırma. Yayınlanmamış Yüksek Lisans Tezi. Mehmet Akif Ersoy Üniversitesi.
  • Gadenne, D. L.- Kennedy, J., - McKeiver, C. (2009), “An Empirical Study of Environmental Awareness and Practices in SMEs”, Journal of Business Ethics, 84(1), pp. 45-63.
  • García Pérez de Lema, D. - Duréndez, A. (2007), “Managerial Behavior of Small and Medium-Sized Family Businesses: An Empirical Study”, International Journal of Entrepreneurial Behavior - Research, 13(3), pp. 151-172.
  • Garengo, P., - Bititci, U. (2007), “Towards A Contingency Approach to Performance Measurement: An Empirical Study in Scottish SMEs”, International Journal of Operations - Production Management, 27(8), pp. 802-825.
  • Gay, L.P. (1987). Educational Researeh Competendes for Analysis and Applieation. Columbus. Merrill Publishing Comp.
  • Gordon, L. A., - Narayanan, V. K. (1984), Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation. Accounting, Organizations and Society, 9(1), pp. 33-47.
  • Hair Jr, J. F.- Hult, G. T. M.- Ringle, C., - Sarstedt, M. (2016), A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage Publications.
  • Hansen, S. C., - Van der Stede, W. A. (2004), “Multiple Facets of Budgeting: An Exploratory Analysis”, Management Accounting Research, 15 (4), pp. 415-439.
  • Henri, J. F. (2006), “Management Control Systems and Strategy: A Resource-Based Perspective”, Accounting, organizations and society, 31(6), pp. 529-558.
  • ITO. (2006), İşsizlik Sorununun Çözümünde KOBİ’lerin Desteklenmesi. Yayın no:2006.45. İstanbul.
  • Kalkhouran, A. A. N.- Rasid, S. Z. A.- Sofian, S. - Nedaei, B. H. N. (2015), “A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises”, Global Business and Organizational Excellence, 35(1),pp. 45-54.
  • King, R.- Clarkson, P. M. - Wallace, S. (2010), “Budgeting Practices and Performance in Small Health Care Businesses”, Management Accounting Research, 21(1), pp. 40-55.
  • Knight, G. (2000), “Entrepreneurship and Marketing Strategy: The SME Under Globalization”, Journal of international marketing, 8(2), pp. 12-32.
  • KOSGEB (Küçük ve Orta Ölçekli İşletmeleri Geeliştirme ve Destekleme İdaresi Başkanlığı) (2015), KOBİ Stratejisi ve Eylem Planı 2015-2018, Ankara. http://www.kosgeb.gov.tr/Content/Upload/Dosya/Mali%20Tablolar/KSEP/Kobi_Stratejisi_ve_Eylem_Plani_(2015-2018).pdf
  • Lavia López, O. - Hiebl, M. R. (2014), “Management Accounting in Small and Medium-Sized Enterprises: Current Knowledge and Avenues for Further Research”, Journal of Management Accounting Research, 27(1), pp. 81-119.
  • Lee, L.- Petter, S., Fayard, D. - Robinson, S. (2011), “On The Use of Partial Least Squares Path Modeling in Accounting Research”, International Journal of Accounting Information Systems, 12(4), pp. 305-328.
  • Mia, L. - Clarke, B. (1999), “Market Competition, Management Accounting Systems and Business Unit Performance”, Management Accounting Research, 10(2), pp. 137-158.
  • Mintzberg, H. (1973), The Nature of Managerial Work. New York: Harper - Row.
  • Mitchell, F., - Reid, G. C. (2000), “Editorial. Problems, Challenges and Opportunities: The Small Business as a Setting for Management Accounting Research”, Management Accounting Research, 11(4), pp. 385-390.
  • OECD (2004), Small and Medium-Sized Enterprises in Turkey: Issues and Policies. Paris. OECD.
  • Otley, D. (1995), Management Control, Organizational Design and Accounting Information Systems, in Ashton, D., Hopper, T. and Scapens, R. (Eds), Issues in Management Accounting, Prentice-Hall, London. pp. 45-63.
  • Otley, D. (2016), “The Contingency Theory of Management Accounting and Control: 1980–2014”, Management accounting research, 31 (1), pp. 45-62.
  • Rue, L. W. - Ibrahim, N. A. (1998), “The Relationship Between Planning Sophistication and Performance in Small Businesses”, Journal of Small Business Management, 36(4), pp. 24-32.
  • Simons, R. (1995), Levers of Control: How Managers Use Innovative Control Systems To Drive Strategic Renewal. Boston. Harvard Business Press.
  • T.C. Resmi Gazete (2005), 18 Kasım. Sayı.25997. 2005/9617 Küçük ve Orta Büyüklükteki İşletmelerin Tanımı, Nitelikleri ve Sınıflandırılması Hakkında Yönetmelik.
  • TEPAV (Türkiye Ekonomi Politikaları Araştırma Vakfı), (2016). İstihdam İzleme Bülteni. 57. 1-19. http://www.tepav.org.tr/upload/files/1484200601-0.Istihdam_Izleme_Bulteni_Eylul_2016.pdf (02.02.2018)
  • TUIK (Türkiye İstatistik Kurumu). (2016) "Small and Medium Sized Enterprises Statistics" 2016. No: 21540. http://www.tuik.gov.tr/PreHaberBultenleri.do?id=21540 (30.01.2017)
  • TUIK (Türkiye İstatistik Kurumu). (2015) "Small and Medium Sized Enterprises Statistics" 2015. No: 21864. http://www.turkstat.gov.tr/PreHaberBultenleri.do?id=21864 (30.01.2017)
  • Uyar, A. (2010), “Cost and Management Accounting Practices: A Survey of Manufacturing Companies”, Eurasian Journal of Business and Economics, 3 (6), pp. 113-125.
  • Yüksel, S. (2014), KOBİ’lerin Yönetim ve Organizasyon Sorunları : TRB-1 Bölgesindeki İşletmelerde Bir Araştırma .Yayınlanmamış Yüksek Lisans Tezi. Bingöl Üniversitesi.

Year 2018, Issue: 78, 183 - 198, 04.04.2018

Ümmügülsüm Zor

https://doi.org/10.25095/mufad.412690
Cited By: 1

Abstract

References

  • Abernethy, M. A., - Stoelwinder, J. U. (1991), “Budget Use, Task Uncertainty, System Goal Orientation and Subunit Performance: A Test of The ‘Fit’ Hypothesis in Not-For-Profit Hospitals”, Accounting, Organizations and Society, 16(2), pp.105-120.
  • Afthanorhan, W. M. A. B. W. (2013), “A Comparison of Partial Least Square Structural Equation Modeling (PLS-SEM) and Covariance Based Structural Equation Modeling (CB-SEM) for Confirmatory Factor Analysis”, International Journal of Engineering Science and Innovative Technology, 2(5), pp 198-205.
  • Ahmad, K., - Mohamed Zabri, S. (2015), “Factors Explaining the Use of Management Accounting Practices in Malaysian Medium-Sized Firms”, Journal of Small Business and Enterprise Development, 22 (4), pp. 762-781.
  • Albu, N., - Albu, C. N. (2012), “Factors Associated with The Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania”, Journal of International Financial Management - Accounting, 23 (3), pp. 245-276.
  • Al-Omiri, M., - Drury, C. (2007), “A Survey of Factors Influencing the Choice of Product Costing Systems in UK Organizations”, Management Accounting Research, 18 (4), pp. 399-424.
  • Armitage, H. M.- Webb, A., - Glynn, J. (2016), “The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice”, Accounting Perspectives, 15(1), pp. 31-69.
  • Arnold, J.- Turley, S. (1996), Accounting For Management Decisions. (3. Basım). Harlow. Pearson Education.
  • Ayyagari, M.- Beck, T.- Demirgüç-Kunt, A. (2007), “Small and Medium Enterprises Across the Globe”, Small Business Economics 29 (4), pp. 415-434.
  • Bhimani, A. (2003), Management Accounting in the Digital Economy. New York. Oxford University.
  • Bhimani, A.- Horngren C. T.- Datar S.M.- Rajan, M. (2015), Management and Cost Accounting. (6. Basım). Harlow.Pearson Eduation.
  • Chenhall, R. H. (2003), “Management Control Systems Design within Its Organizational Context: Findings from Contingency-Based Research and Directions for the Future,” Accounting, Organizations and Society, 28(2), pp. 127-168.
  • Chenhall, R. H. (2007), Theorizing Contingencies in Management Control Systems Research. In: Chapman, C. S., Hopwood, A. G., Shields, M. D. (Eds.). Handbooks of Management Accounting Research (Vol. 1). Oxford: Elsevier, Ltd., pp. 163-205.
  • Chenhall, R. H., - Langfield-Smith, K. (2007), “Multiple Perspectives of Performance Measures”, European management journal, 25(4), pp. 266-282.
  • Clapham, C., - Nicholson, J. (2009), The Concise Oxford Dictionary of Mathematics. Oxford: Oxford University Press.
  • Davila, A., - Foster, G. (2005), “Management Accounting Systems Adoption Decisions: Evidence and Performance Implications From Early-Stage/Startup Companies”, The Accounting Review, 80(4), pp. 1039-1068.
  • Drury, C. (2011), Cost and Management Accounting: An Introduction.(7. Basım).Cengage Learning EMEA.
  • Emecan, E. (2015), KOBİ’lerin Yönetim ve Organizasyon Sorunları: Burdur İli İmalat Sektöründeki İşletmeler Üzerinde Bir Araştırma. Yayınlanmamış Yüksek Lisans Tezi. Mehmet Akif Ersoy Üniversitesi.
  • Gadenne, D. L.- Kennedy, J., - McKeiver, C. (2009), “An Empirical Study of Environmental Awareness and Practices in SMEs”, Journal of Business Ethics, 84(1), pp. 45-63.
  • García Pérez de Lema, D. - Duréndez, A. (2007), “Managerial Behavior of Small and Medium-Sized Family Businesses: An Empirical Study”, International Journal of Entrepreneurial Behavior - Research, 13(3), pp. 151-172.
  • Garengo, P., - Bititci, U. (2007), “Towards A Contingency Approach to Performance Measurement: An Empirical Study in Scottish SMEs”, International Journal of Operations - Production Management, 27(8), pp. 802-825.
  • Gay, L.P. (1987). Educational Researeh Competendes for Analysis and Applieation. Columbus. Merrill Publishing Comp.
  • Gordon, L. A., - Narayanan, V. K. (1984), Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation. Accounting, Organizations and Society, 9(1), pp. 33-47.
  • Hair Jr, J. F.- Hult, G. T. M.- Ringle, C., - Sarstedt, M. (2016), A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage Publications.
  • Hansen, S. C., - Van der Stede, W. A. (2004), “Multiple Facets of Budgeting: An Exploratory Analysis”, Management Accounting Research, 15 (4), pp. 415-439.
  • Henri, J. F. (2006), “Management Control Systems and Strategy: A Resource-Based Perspective”, Accounting, organizations and society, 31(6), pp. 529-558.
  • ITO. (2006), İşsizlik Sorununun Çözümünde KOBİ’lerin Desteklenmesi. Yayın no:2006.45. İstanbul.
  • Kalkhouran, A. A. N.- Rasid, S. Z. A.- Sofian, S. - Nedaei, B. H. N. (2015), “A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises”, Global Business and Organizational Excellence, 35(1),pp. 45-54.
  • King, R.- Clarkson, P. M. - Wallace, S. (2010), “Budgeting Practices and Performance in Small Health Care Businesses”, Management Accounting Research, 21(1), pp. 40-55.
  • Knight, G. (2000), “Entrepreneurship and Marketing Strategy: The SME Under Globalization”, Journal of international marketing, 8(2), pp. 12-32.
  • KOSGEB (Küçük ve Orta Ölçekli İşletmeleri Geeliştirme ve Destekleme İdaresi Başkanlığı) (2015), KOBİ Stratejisi ve Eylem Planı 2015-2018, Ankara. http://www.kosgeb.gov.tr/Content/Upload/Dosya/Mali%20Tablolar/KSEP/Kobi_Stratejisi_ve_Eylem_Plani_(2015-2018).pdf
  • Lavia López, O. - Hiebl, M. R. (2014), “Management Accounting in Small and Medium-Sized Enterprises: Current Knowledge and Avenues for Further Research”, Journal of Management Accounting Research, 27(1), pp. 81-119.
  • Lee, L.- Petter, S., Fayard, D. - Robinson, S. (2011), “On The Use of Partial Least Squares Path Modeling in Accounting Research”, International Journal of Accounting Information Systems, 12(4), pp. 305-328.
  • Mia, L. - Clarke, B. (1999), “Market Competition, Management Accounting Systems and Business Unit Performance”, Management Accounting Research, 10(2), pp. 137-158.
  • Mintzberg, H. (1973), The Nature of Managerial Work. New York: Harper - Row.
  • Mitchell, F., - Reid, G. C. (2000), “Editorial. Problems, Challenges and Opportunities: The Small Business as a Setting for Management Accounting Research”, Management Accounting Research, 11(4), pp. 385-390.
  • OECD (2004), Small and Medium-Sized Enterprises in Turkey: Issues and Policies. Paris. OECD.
  • Otley, D. (1995), Management Control, Organizational Design and Accounting Information Systems, in Ashton, D., Hopper, T. and Scapens, R. (Eds), Issues in Management Accounting, Prentice-Hall, London. pp. 45-63.
  • Otley, D. (2016), “The Contingency Theory of Management Accounting and Control: 1980–2014”, Management accounting research, 31 (1), pp. 45-62.
  • Rue, L. W. - Ibrahim, N. A. (1998), “The Relationship Between Planning Sophistication and Performance in Small Businesses”, Journal of Small Business Management, 36(4), pp. 24-32.
  • Simons, R. (1995), Levers of Control: How Managers Use Innovative Control Systems To Drive Strategic Renewal. Boston. Harvard Business Press.
  • T.C. Resmi Gazete (2005), 18 Kasım. Sayı.25997. 2005/9617 Küçük ve Orta Büyüklükteki İşletmelerin Tanımı, Nitelikleri ve Sınıflandırılması Hakkında Yönetmelik.
  • TEPAV (Türkiye Ekonomi Politikaları Araştırma Vakfı), (2016). İstihdam İzleme Bülteni. 57. 1-19. http://www.tepav.org.tr/upload/files/1484200601-0.Istihdam_Izleme_Bulteni_Eylul_2016.pdf (02.02.2018)
  • TUIK (Türkiye İstatistik Kurumu). (2016) "Small and Medium Sized Enterprises Statistics" 2016. No: 21540. http://www.tuik.gov.tr/PreHaberBultenleri.do?id=21540 (30.01.2017)
  • TUIK (Türkiye İstatistik Kurumu). (2015) "Small and Medium Sized Enterprises Statistics" 2015. No: 21864. http://www.turkstat.gov.tr/PreHaberBultenleri.do?id=21864 (30.01.2017)
  • Uyar, A. (2010), “Cost and Management Accounting Practices: A Survey of Manufacturing Companies”, Eurasian Journal of Business and Economics, 3 (6), pp. 113-125.
  • Yüksel, S. (2014), KOBİ’lerin Yönetim ve Organizasyon Sorunları : TRB-1 Bölgesindeki İşletmelerde Bir Araştırma .Yayınlanmamış Yüksek Lisans Tezi. Bingöl Üniversitesi.
There are 46 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Ümmügülsüm Zor This is me

Publication Date April 4, 2018
Submission Date September 20, 2017
Published in Issue Year 2018 Issue: 78

Cite

APA Zor, Ü. (2018). KOBİ’lerde Planlama Ve Kontrol Uygulamaları: Durumsallık Teorisi Temelinde İşletme Performansına Katkısı. The Journal of Accounting and Finance(78), 183-198. https://doi.org/10.25095/mufad.412690
AMA Zor Ü. KOBİ’lerde Planlama Ve Kontrol Uygulamaları: Durumsallık Teorisi Temelinde İşletme Performansına Katkısı. The Journal of Accounting and Finance. April 2018;(78):183-198. doi:10.25095/mufad.412690
Chicago Zor, Ümmügülsüm. “KOBİ’lerde Planlama Ve Kontrol Uygulamaları: Durumsallık Teorisi Temelinde İşletme Performansına Katkısı”. The Journal of Accounting and Finance, no. 78 (April 2018): 183-98. https://doi.org/10.25095/mufad.412690.
EndNote Zor Ü (April 1, 2018) KOBİ’lerde Planlama Ve Kontrol Uygulamaları: Durumsallık Teorisi Temelinde İşletme Performansına Katkısı. The Journal of Accounting and Finance 78 183–198.
IEEE Ü. Zor, “KOBİ’lerde Planlama Ve Kontrol Uygulamaları: Durumsallık Teorisi Temelinde İşletme Performansına Katkısı”, The Journal of Accounting and Finance, no. 78, pp. 183–198, April 2018, doi: 10.25095/mufad.412690.
ISNAD Zor, Ümmügülsüm. “KOBİ’lerde Planlama Ve Kontrol Uygulamaları: Durumsallık Teorisi Temelinde İşletme Performansına Katkısı”. The Journal of Accounting and Finance 78 (April 2018), 183-198. https://doi.org/10.25095/mufad.412690.
JAMA Zor Ü. KOBİ’lerde Planlama Ve Kontrol Uygulamaları: Durumsallık Teorisi Temelinde İşletme Performansına Katkısı. The Journal of Accounting and Finance. 2018;:183–198.
MLA Zor, Ümmügülsüm. “KOBİ’lerde Planlama Ve Kontrol Uygulamaları: Durumsallık Teorisi Temelinde İşletme Performansına Katkısı”. The Journal of Accounting and Finance, no. 78, 2018, pp. 183-98, doi:10.25095/mufad.412690.
Vancouver Zor Ü. KOBİ’lerde Planlama Ve Kontrol Uygulamaları: Durumsallık Teorisi Temelinde İşletme Performansına Katkısı. The Journal of Accounting and Finance. 2018(78):183-98.

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