Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar

Year 2021, , 351 - 374, 16.08.2021

Hakan Cavlak

https://doi.org/10.25095/mufad.933997

Abstract

Performans raporlaması, işletmelerin paydaşlarına faaliyetlerine ilişkin açıklama yaptıkları bir süreçtir. Geçerli
finansal raporlama çerçevesi (Genel Kabul Görmüş Muhasebe İlkeleri-GKGMİ, Uluslararası Finansal Raporlama
Standartları-UFRS, vb.) haricinde oluşturulan ölçütler, son yıllarda bu raporlamada en çok kullanılan araçlardan biridir.
Uluslararası Muhasebe Standartları Kurulu’nun aldığı geri bildirimler sonucunda bu tür ölçütlere ilişkin hazırladığı
Yönetim Performans Ölçütleri taslağı, sağlayacağı avantajlar ve dezavantajları ile sıcak tartışma konularından birini
oluşturmaktadır. Bu çalışmada, konu ile ilgili Amerikan Muhasebe Birliği, Avrupa Finansal Raporlama Danışma Grubu,
Avrupa Menkul Kıymetler ve Piyasalar Otoritesi’nin aralarında bulunduğu 11 uluslararası kurum, 4 büyük denetim şirketi
ile Kamu Gözetimi Kurumu’nun yorum mektupları nitel yöntem ve içerik analizi çerçevesinde incelenmiştir. Çalışmanın
sonuçlarına göre taslak, çoğu kurum tarafından desteklenmekte ve kullanıcılara fayda sağlayacağı ifade edilmektedir. Ancak
taslak ile ilgili bazı endişeler de mevcuttur. Kamusal iletişim ifadesi, ölçütlerin kapsamının sadece kâr veya zarar ve diğer
kapsamlı gelir tablosunda sunulan gelir ve gider alt toplamları ile sınırlandırılması, denetim, mutabakat gibi hususlar
taslağın en çok eleştirilen ve tekrar gözden geçirilmesi talep edilen noktalarıdır.

Keywords

Performans Raporlaması, Performans Raporlaması, Finansal Raporlamada Daha İyi İletişim, Yönetim Performans Ölçütleri, IASB, KGK

Reporting Management Performance Measures: Advantages and Disadvantages

Abstract

Performance reporting is a process in which businesses demonstrate their activities to their stakeholders. One of the
most commonly used methods of performance reporting in recent years is the measures created outside of the current
financial reporting framework (Generally Accepted Accounting Principles-GAAP, International Financial Reporting
Standards-IFRS, etc.). About these measures, the International Accounting Standards Board (IASB) has also drafted
Management Performance Measures (MPM). The draft, with its advantages and disadvantages, constitutes one of the hot
topics of discussion. In this study, the comment letters of 11 international institutions (American Accounting Association,
European Financial Reporting Advisory Group, European Securities and Markets Authority and others), the Big Four
accounting firms and the Public Oversight Authority about MPM were examined within the framework of qualitative method
and content analysis. According to the results of the study, the MPM draft is supported by most institutions and it is stated
that it will benefit financial statement users. However, there are some concerns regarding the MPM draft. Issues such as the
expression of public communications, restricting the reach of the MPM only to subtotals of income and expenses in the
statement of profit or loss and other comprehensive income, audit and reconciliation are the most criticized points of the
draft.

Keywords

Performance Reporting, Better Communication in Financial Reporting, Management Performance Measures, IASB, POA

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