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Yönetim Muhasebesi Kapsamında Performans Değerlemede Finansal Olmayan Verilerin Kullanımı ve Raporlanması

Year 2017, Volume: 5 Issue: 2, 245 - 255, 01.04.2017

Abstract

Performans değerlemede kullanılan veriler, yöneticilerin işletme faaliyetlerinin yerine getirilmesi ve denetiminde yönetim muhasebesinden elde edilen önemli bilgiler arasında yer almaktadır. Söz konusu bilgilerin elde edilmesinde, günümüz ihtiyaçlarının da etkisiyle, sadece finansal verilerin değil aynı zamanda finansal olmayan verilerin de kullanılması gerekli hale gelmiştir. Bundan dolayı da finansal olmayan bilgilerin elde edilmesi ve raporlanması daha da önemli hale gelmiştir. Nitekim bu çalışmada işletme başarısının ölçümünde üzerinde önemli bir etkiye sahip olan finansal olmayan verilerin çeşitleri, performans değerlemesindeki önemi ve nasıl raporlanacağı incelenmiştir. İnceleme sonucunda tüm işletmelerde geçerli olan bir finansal olmayan veri seti ile raporlama şeklinin mevcut olmadığı tespit edilmiştir.

References

  • Abdel-Maksouda, Ahmed ve diğerleri (2005), “Non-Financial Performance Measurement in Manufacturing Companies”, The British Accounting Review, 37: 261–297.
  • Ahmad, Kamilah ve Zabria, Shafie Mohamed (2016), “The Application of Non-Financial Performance Measurement in Malaysian Manufacturing Firms”, Procedia Economics and Finance 35: 476-484.
  • Arnold, Malcolm F. (2008), “Non-Financial Performance Metrics for Corporate Responsibility Reporting Revisited”, The Doughty Centre for Corporate Responsibility, Cranfield School of Management.
  • Atrill, Peter ve McLaney, Eddie (2009), Management Accounting for Decision Makers, 6th Ed., Italy: FT Prentice Hall - Pearson Education.
  • Banker, Rajiv D. ve diğerleri (2000), “An Empirical Investigation of an Incentive Plan that Includes Nonfinancial Performance Measures”, The Accounting Review, 75 (1): 65-92.
  • Banker, Rajiv D. ve diğerleri (2005), “Association of Nonfinancial Performance Measures with the Financial Performance of a Lodging Chain”, Cornell Hotel and Restaurant Administration Quarterly, 46 (4): 394-412.
  • Bescos, Pierre-Laurent ve diğerleri (2007), “Characteristics of Performance Measures for External Reporting”, Total Quality Management, 18 (10): 1055-1074.
  • Burkšaitienė, Daiva (2008), “Development of Divisional Performance Measures”, Finance Engineering, 164-172.
  • Cardinaels, Eddy ve Van Veen-Dirks, Paula M.G. (2010), “Financial Versus Non-Financial Information: The Impact of Information Organization and Presentation in a Balanced Scorecard”, Accounting, Organizations and Society, 35: 565-578.
  • Chen, Ja-Shen ve diğerleri (2009), “Service Delivery Innovation Antecedents and Impact on Firm Performance”, Journal of Service Research, 12 (1): 36-55.
  • Chow, Chee W. ve Wim A. Van Der Stede (2006), “The Use and Usefulness of Nonfinancial Performance Measures”, Management Accounting Quarterly, 7 (3): 1-8.
  • Craig Justin ve Moores Ken (2005), “Balanced Scorecards to Drive the Strategic Planning of Family Firms”, Family Business Review, 18 (2): 105-122.
  • CSES- Centre for Strategy & Evaluation Services (2011), Disclosure of Non-financial Information by Companies, United Kingdom.
  • Çanakçıoğlu, Mustafa ve Demirbaş, Mahmut (2009), “Performans Ölçüm Yöntemleri ile Kurumsal Karne Yaklaşımı”, İktisat Fakültesi Mecmuası, 59 (2): 213-238.
  • Davila, Antonio ve Venkatachalam, Mohan (2004), “The Relevance of Non-financial Performance Measures for CEO Compensation: Evidence from the Airline Industry”, Review of Accounting Studies, 9: 443–464.
  • Dinç, Engin ve Abdioğlu, Hasan (2009), “İşletmelerde Kurumsal Yönetim Anlayışı ve Muhasebe Bilgi Sistemi İlişkisi: İMKB–100 Şirketleri Üzerine Ampirik Bir Araştırma”, Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 12 (21): 157-184.
  • Drury, Colin (2001), Management Accounting for Business Decisions: 2nd Edition, London: Thomson Learning (Cengage Learning Business Press) Publishers.
  • Fernandes, Kiran Jude ve diğerleri (2006), “Lessons from Implementing the Balanced Scorecard in a Small and Medium Size Manufacturing Organization”, Technovation 26: 623-634.
  • Hoque, Zahirul (2005), “Linking Environmental Uncertainty to Non-Financial Performance Measures and Performance: A Research Note, The British Accounting Review, 37: 471-481.
  • Kotane, Inta ve Kuzmina-Merlino, Irina (2011), “Non-Financial Indicators for Evaluation of Business Activity”, European Integration Studies, 5: 213-219.
  • Malgharni, Ataollah Mohammadi ve diğerleri (2011), “The Method for Measuring and Disclosure of Non-Financial Performance”, Australian Journal of Basic and Applied Sciences, 5(12): 1133- 1145.
  • Matějka, Michal ve diğerleri (2009), “Employment Horizon and the Choice of Performance Measures: Empirical Evidence from Annual Bonus Plans of Loss-Making Entities”, Management Science, Articles in Advance, 1-16.
  • Phillips, Paul ve Louvieris, Panos (2010), “Performance Measurement Systems in Tourism, Hospitality, and Leisure Small Medium-Sized Enterprises: A Balanced Scorecard Perspective”, Journal of Travel Research, 44: 201-211.
  • Prieto, Isabel Ma ve Revilla, Elena (2006), “Learning Capability and Business Performance: A Non- Financial and Financial Assessment”, The Learning Organization, 13 (2): 166-185.
  • Stivers, Bonnie P. ve diğerleri (1998), “How Nonfinancial Performance Measures Are Used”, Management Accounting, 79 (8): 44-49.
  • Thornley, Ben ve Dailey, Colby (Tarih Yok: t.y.), “Building Scale in Community Impact Investing through Nonfinancial Performance Measurement”, Community Development Investment Review, Federal Reserve Bank of San Francisco, 1-46.
  • Yenice, Ebru (2006), “Kamu Kesiminde Performans Değerlendirmesi”, Maliye Dergisi, 150: 122-132
  • Zuriekat, Majdy ve diğerleri (2011), “Participation in Performance Measurement Systems and Level of Satisfaction”, International Journal of Business and Social Science, 2 (8): 159-169.
  • Zerenler, Muammer (2005), “Performans Ölçüm Sitemleri Tasarımı ve Üretim Sistemlerinin Performansının Ölçümüne Yönelik Bir Araştırma”,Ekonomik ve Sosyal Araştırmalar Dergisi, 1: 1-36.

Use and Reporting of Non-Financial Data in Performance Evaluation within the Scope of Management Accounting

Year 2017, Volume: 5 Issue: 2, 245 - 255, 01.04.2017

Abstract

The data used in performance evaluation are among the significant information obtained from the management accounting during the fulfillment and audit of the administration activities of executives. When obtaining this information, it has become a necessity to use not only financial data but also non-financial data, considering the needs nowadays. Hence, obtaining and reporting non-financial data has become more important. Thus, in this study, we evaluated the types of non-financial data which have a significant impact on the measurement of administration success, their significance on performance assessment and the methods for reporting them. After the evaluation, we have determined that there is no reporting method with a nonfinancial data set available in all administrations.

References

  • Abdel-Maksouda, Ahmed ve diğerleri (2005), “Non-Financial Performance Measurement in Manufacturing Companies”, The British Accounting Review, 37: 261–297.
  • Ahmad, Kamilah ve Zabria, Shafie Mohamed (2016), “The Application of Non-Financial Performance Measurement in Malaysian Manufacturing Firms”, Procedia Economics and Finance 35: 476-484.
  • Arnold, Malcolm F. (2008), “Non-Financial Performance Metrics for Corporate Responsibility Reporting Revisited”, The Doughty Centre for Corporate Responsibility, Cranfield School of Management.
  • Atrill, Peter ve McLaney, Eddie (2009), Management Accounting for Decision Makers, 6th Ed., Italy: FT Prentice Hall - Pearson Education.
  • Banker, Rajiv D. ve diğerleri (2000), “An Empirical Investigation of an Incentive Plan that Includes Nonfinancial Performance Measures”, The Accounting Review, 75 (1): 65-92.
  • Banker, Rajiv D. ve diğerleri (2005), “Association of Nonfinancial Performance Measures with the Financial Performance of a Lodging Chain”, Cornell Hotel and Restaurant Administration Quarterly, 46 (4): 394-412.
  • Bescos, Pierre-Laurent ve diğerleri (2007), “Characteristics of Performance Measures for External Reporting”, Total Quality Management, 18 (10): 1055-1074.
  • Burkšaitienė, Daiva (2008), “Development of Divisional Performance Measures”, Finance Engineering, 164-172.
  • Cardinaels, Eddy ve Van Veen-Dirks, Paula M.G. (2010), “Financial Versus Non-Financial Information: The Impact of Information Organization and Presentation in a Balanced Scorecard”, Accounting, Organizations and Society, 35: 565-578.
  • Chen, Ja-Shen ve diğerleri (2009), “Service Delivery Innovation Antecedents and Impact on Firm Performance”, Journal of Service Research, 12 (1): 36-55.
  • Chow, Chee W. ve Wim A. Van Der Stede (2006), “The Use and Usefulness of Nonfinancial Performance Measures”, Management Accounting Quarterly, 7 (3): 1-8.
  • Craig Justin ve Moores Ken (2005), “Balanced Scorecards to Drive the Strategic Planning of Family Firms”, Family Business Review, 18 (2): 105-122.
  • CSES- Centre for Strategy & Evaluation Services (2011), Disclosure of Non-financial Information by Companies, United Kingdom.
  • Çanakçıoğlu, Mustafa ve Demirbaş, Mahmut (2009), “Performans Ölçüm Yöntemleri ile Kurumsal Karne Yaklaşımı”, İktisat Fakültesi Mecmuası, 59 (2): 213-238.
  • Davila, Antonio ve Venkatachalam, Mohan (2004), “The Relevance of Non-financial Performance Measures for CEO Compensation: Evidence from the Airline Industry”, Review of Accounting Studies, 9: 443–464.
  • Dinç, Engin ve Abdioğlu, Hasan (2009), “İşletmelerde Kurumsal Yönetim Anlayışı ve Muhasebe Bilgi Sistemi İlişkisi: İMKB–100 Şirketleri Üzerine Ampirik Bir Araştırma”, Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 12 (21): 157-184.
  • Drury, Colin (2001), Management Accounting for Business Decisions: 2nd Edition, London: Thomson Learning (Cengage Learning Business Press) Publishers.
  • Fernandes, Kiran Jude ve diğerleri (2006), “Lessons from Implementing the Balanced Scorecard in a Small and Medium Size Manufacturing Organization”, Technovation 26: 623-634.
  • Hoque, Zahirul (2005), “Linking Environmental Uncertainty to Non-Financial Performance Measures and Performance: A Research Note, The British Accounting Review, 37: 471-481.
  • Kotane, Inta ve Kuzmina-Merlino, Irina (2011), “Non-Financial Indicators for Evaluation of Business Activity”, European Integration Studies, 5: 213-219.
  • Malgharni, Ataollah Mohammadi ve diğerleri (2011), “The Method for Measuring and Disclosure of Non-Financial Performance”, Australian Journal of Basic and Applied Sciences, 5(12): 1133- 1145.
  • Matějka, Michal ve diğerleri (2009), “Employment Horizon and the Choice of Performance Measures: Empirical Evidence from Annual Bonus Plans of Loss-Making Entities”, Management Science, Articles in Advance, 1-16.
  • Phillips, Paul ve Louvieris, Panos (2010), “Performance Measurement Systems in Tourism, Hospitality, and Leisure Small Medium-Sized Enterprises: A Balanced Scorecard Perspective”, Journal of Travel Research, 44: 201-211.
  • Prieto, Isabel Ma ve Revilla, Elena (2006), “Learning Capability and Business Performance: A Non- Financial and Financial Assessment”, The Learning Organization, 13 (2): 166-185.
  • Stivers, Bonnie P. ve diğerleri (1998), “How Nonfinancial Performance Measures Are Used”, Management Accounting, 79 (8): 44-49.
  • Thornley, Ben ve Dailey, Colby (Tarih Yok: t.y.), “Building Scale in Community Impact Investing through Nonfinancial Performance Measurement”, Community Development Investment Review, Federal Reserve Bank of San Francisco, 1-46.
  • Yenice, Ebru (2006), “Kamu Kesiminde Performans Değerlendirmesi”, Maliye Dergisi, 150: 122-132
  • Zuriekat, Majdy ve diğerleri (2011), “Participation in Performance Measurement Systems and Level of Satisfaction”, International Journal of Business and Social Science, 2 (8): 159-169.
  • Zerenler, Muammer (2005), “Performans Ölçüm Sitemleri Tasarımı ve Üretim Sistemlerinin Performansının Ölçümüne Yönelik Bir Araştırma”,Ekonomik ve Sosyal Araştırmalar Dergisi, 1: 1-36.
There are 29 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Mehmet Durgut This is me

Publication Date April 1, 2017
Published in Issue Year 2017 Volume: 5 Issue: 2

Cite

ISNAD Durgut, Mehmet. “Yönetim Muhasebesi Kapsamında Performans Değerlemede Finansal Olmayan Verilerin Kullanımı Ve Raporlanması”. Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi 5/2 (April 2017), 245-255.