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REKABETİN PERFORMANS ÖLÇÜM SİSTEMİNİN KULLANIMINA ETKİSİ:AMPİRİK BİR ÇALIŞMA

Yıl 2010, Cilt: 65 Sayı: 02, 89 - 116, 01.02.2010

Melek Eker

https://doi.org/10.1501/SBFder_0000002167

Öz

Anahtar Kelimeler

-

Kaynakça

  • ABERNETHY, M. A./BROWNELL, P. (1999), “The Role Of Budgets in Organizations Facing Strategic Change: An Exploratory Study,” Accounting, Organizations and Society, 24: 189–204.
  • AHRENS, T./CHAPMAN, C.S. (2004), “Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain,” Contemporary Accounting Research, 21/2, 271-301.
  • ABERNETHY, M.A./GUTHRIE, C.H. (1994), “An Empirical Assessment Of The “Fit” Between Strategy and Management Information System Design,” Accounting and Finance: 49- 66.
  • ALTER, S. (1977), “Why Is Man-Computer Interaction Important For Decision Support Systems?,” Interfaces, 7/2, 109-115.
  • ANSARI, S./EUSKE, K.J.(1987), “Rational, Rationalizing, and Reifying Uses Of Accounting Data in Organizations,” Accounting, Organizations and Society, 12/6: 549-570. ARGYRIS, C. (1977), “Organizational Learning and Management Information Systems,” Accounting, Organizations and Society, 2: 113–123.
  • ATKINSON, A.A./KAPLAN, R.S./YOUNG, S.M. (2004), Management Accounting (New Jersey: Fourth Edition, Pearson Prentice Hall)
  • ATKINSON, A.A./WATERHOUSE, J.H./WELLS, R.B.(1997), “A Stakeholder Approach to Strategic Performance Measurement,” Sloan Management Review, 38/3: 25-37.
  • BHIMANI, A. (2003), “A Study of the Emergence of Management Accounting System Ethos and its Influence On Perceived System Success,” Accounting, Organizations and Society, 28/6: 523–638.
  • BOLLOJU, N./KHALIFA, M./TURBAN, E. (2002) “Integrating Knowledge Management into Enterprise Environments For The Next Generation Decision Support,” Decision Support Systems, 33: 163– 176
  • BURCHELL, S./CLUBB, C./HOPWOOD, A.G./HUGHES, J./NAHAPIET, J. (1980), “The Role Accounting in Organizations and Society,” Accounting, Organizations and Society, 5: 5-27.
  • CHENHALL, R. H. (1997), “Reliance on Manufacturing Performance Measures, Total Quality Management and Organizational Performance,” Management Accounting Research, 8: 187–206.
  • 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: 127-168.
  • CHENHALL, R.H./MORRIS, D. (1986), “The Impact Of Structure, Environment And Interdependence on the Perceived Usefulness of Management Accounting Systems,” The Accounting Review, LXI/1: 16-35.
  • COLLINS, C.R./GUNDOVA, M.(1999), “Elements of a Performance Management Systems,” PLAYER, S./KEYS, D.E.(eds.), Activity Based Management Arthur Andersen’s Lessons From The ABM Battlefield (New York: John Wiley&Sons Inc.).
  • DAFT, R.L./LENGEL, R.H. (1986); “Organizational Information Requirements, Media Richness and Structural Design”, Management Science, 32(5), May, 554-571.
  • DENT, J. (1990), “Strategy, Organization and Control: Some Possibilities For Accounting Research,” Accounting, Organizations and Society, 15: 3–25.
  • DUNK, A.S./LYSONS, A.F. (1997), “An Analysis of Departmental Effectiveness, Participative Budgetary Control Processes and Environmental Dimensionality within the Competing Values Framework: A Public Sector Study,” Financial Accountability & Management, 13/1: 1-15.
  • FELDMAN, M.S./MARCH, J.G. (1981), “Information in Organizations as Signal and Symbol,” Administrative Science Quarterly, 26: 171–186.
  • GORDON, L.A./NARAYANAN, V.K. (1984), “Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation,” Accounting, Organizations and Society, 1: 33-47.
  • GREEN, S.G./WELSH, M.A. (1988), “Cybernetics and Dependence: Reframing The Control Concept,” Academy of Management Review, 13/2: 287-301.
  • HAAS, M./KLEINGELD, A. (1999), “Multilevel Design of Performance Measurement Systems: Enhancing Strategic Dialogue Throughout The Organization,” Management Accounting Research, 10: 233–261.
  • HEIDMANN, M./SCHÄFFER, U./STRAHRINGER, S. (2008), “Exploring the Role of Management Accounting Systems in Strategic Sensemaking,” Information Systems Management, 25/3: 244–257.
  • HENRI, J.F. (2006a), “Organizational Culture and Performance Measurement Systems,” Accounting, Organizations and Society, 31/1: 77-103
  • HENRI, J.F. (2006b), “Management Control Systems and Strategy: A Resource-Based Perspective,” Accounting, Organizations and Society, 31: 529–558. HENRI, J.F. (2006c), “Are Your Performance Measurement Systems Truly Performing?,” CMA Management, 31: 32-35.
  • HOFSTEDE, G. (1978), “The Poverty of Management Control Philosophy,” Academy of Management Review, 3: 450-461.
  • HORN, J./NORD, G. D. (1996), “Why Managers Use Executive Support Systems,” Information Strategy: The Executive's Journal, 12/2.
  • HORNGREN, C.T./FOSTER, G./DATAR, S.M. (2000), Cost Management: A Managerial Emphasis (New Jersey: Prentice Hall).
  • HOUDESHEL, G./WATSON, H.J. (1987), “The Management Information and Decision Support (MIDS) System At Lockheed-Georgia,” MIS Quarterly, 11: 127-140.
  • HOQUE, Z. / JAMES, W. (2000), “Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance,” JMAR, 12: 1-17.
  • HOQUE, Z. & MIA, L. & ALAM, M. (2001), “Market Competition, Computer-Aided Manufacturing and Use of Multıple Performance Measures: An Empirical Study,” British Accounting Review, 33: 23-45.
  • KALAYCI, Ş. (2005), SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri (Ankara: Asil Yayın Dağıtım Ltd. Şt.).
  • KAPLAN, R.S./ATKINSON, A.A. (1998), Advanced Management Accounting, Prentice Hall (New Jersey Upper Saddle River).
  • KAPLAN, R.S./NORTON, D.P. (1996), The Balanced Scorecard-Translating Strategy into Action (Boston Harvard Business School Press).
  • KAPLAN, R.S./NORTON, D.P. (1999), Balanced Scorecard-Şirket Stratejisini Eyleme Dönüştürmek (İstanbul: Sistem Yayıncılık) (Çev.: S. Egeli).
  • KAPLAN, R.S./NORTON, D.P. (2001), The Strategy Focused Organization: How Balanced Scorecard Companies Thrive in The New Business Environment (Boston: Harvard Business School Press).
  • KAPLAN, R.S./NORTON, D.P. (2001), The Strategy-Focused Organization (Boston, Massachusetts: Harvard Business School Press).
  • KLOOT, L. (1997), “Organizational Learning and Management Control Systems: Responding to Environmental Change,” Management Accounting Research, 8: 47 – 73.
  • KOBER, R./NGB, J./PAUL, B.J. (2007), “The Interrelationship Between Management Control Mechanisms and Strategy,” Management Accounting Research, xxx (2007) xxx–xxx.
  • LANGFIELD-SMITH, K. (1997), Management Control Systems And Strategy: A Critical Revıew,” Accounting, Organizations and Society, 22/2: 207-232.
  • LEDERER, A.L./MENDELOW, A.L. (1990), “The Impact of the Environment on the Management of Information Systems,” Information Systems Research, 1/2: 205-222.
  • MAKSOUD, A.A./DUGDALE, D./LUTHER, R. (2005), “Non-Financial Performance Measurement in Manufacturing Companies,” The British Accounting Review, 37/3: 261-297.
  • MALINA, M. A./SELTO, F. H. (2001), “Communicating and Controlling Strategy: An Empirical Study of The Effectiveness of the Balanced Scorecard,” Journal of Management Accounting Research, 13: 47–90.
  • MARGINSON, D.E.W. (2002), “Management Control Systems and Their Effects On Strategy Formatıon At Middle-Management Levels: Evidence From A U.K. Organization,” Strategic Management Journal, 23: 1019–1031.
  • MARKUS, M.L./PFEFFER, J. (1983), “Power and The Design and Implementation of Accounting and Control Systems,” Accounting, Organizations and Society, 8/2-3: 205-218.
  • NARANJO-GIL, D./HARTMANN, F. (2007), “How CEOs Use Management Information Systems For Strategy Implementation in Hospitals,” Health Policy, 81: 29–41.
  • NORD, J.H./NORD, G. D. (1995), “Why Managers Use Executive Support Systems: Selecting and Using Information Technology For Strategic Advantage,” Industrial Management & Data Systems, 95/9: 24-28
  • NUTT, P.C. (2000), “Context, Tactics, and The Examination of Alternatives During Strategic Decision Making,” European Journal of Operational Research, 124: 159-186.
  • OTLEY, D. (2003), “Management Control and Performance Management: Whence and Whither?,” The British Accounting Review, 35: 309–326.
  • SIMONS, R. (1990), “The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives,” Accounting, Organizations and Society, 15/1-2: 127-143.
  • SIMONS, R. (1991), “Strategic Orientation and Top Management Attention to Control Systems,” Strategic Management Journal, 12: 49-62.
  • SIMONS, R. (1994), “How New Top Managers Use Control Systems As Levers of Strategic Renewal,” Strategic Management Journal, 15: 169-189.
  • SIMONS, R. (2000), Performance Measurement & Control Systems For Implementing Strategy (New Jersey Prentice Hall, Upper Saddle River).
  • VANDENBOSCH, B./HUFF, S.L. (1992), “Executive Support Systems and Managerial Learning,” Business Quarterly, 57/2.
  • VANDENBOSCH, B. & HIGGINS, C.A. (1995) “Executive Support Systems and Learning: A Model and Empirical Test,” Journal of Management Information Systems, 12/2: 99-130.
  • VANDENBOSCH, B. (1999), “An Empirical Analysis of The Association Between The Use of Executive Support Systems and Perceived Organizational Competitiveness,” Accounting, Organizations and Society, 24: 77-92.
  • WIDENER, S.K. (2007), “An Empirical Analysis of The Levers of Control Framework,” Accounting, Organizations and Society, 32: 757–788.
  • YASIN, M.M./BAYES, P.E./CZUCHRY, A.J. (2005), “The Changing Role of Accounting in Supporting the Quality and Customer Goals of Organizations: An Open System Perspective,” International Journal of Management, 22/3: 323.

REKABETİN PERFORMANS ÖLÇÜM SİSTEMİNİN KULLANIMINA ETKİSİ: AMPİRİK BİR ÇALIŞMA

Yıl 2010, Cilt: 65 Sayı: 02, 89 - 116, 01.02.2010

Melek Eker

https://doi.org/10.1501/SBFder_0000002167

Öz

Rekabet, üretim teknolojileri ve örgütsel bağlam gibi değişenlerin performans ölçüm sistemi kullanım amaçlarına etkileri, pek az çalışmaya konu olmuştur. Bu çalışmada, 2006 yılında Türkiye’de ilk beşyüz büyük işletme içerisinde yer alan 122 imalat işletmesinden toplanan veriler kullanılarak, performans ölçüm sistemi kullanım amaçlarının rekabet faktörleriyle nasıl bir ilişki içerisinde olduğu incelenmektedir. Verilerin analizinde faktör analizi, tanımlayıcı istatistik (ortalama ve standart sapma), korelasyon analizi, çoklu regresyon analizi ve diskriminant analizi kullanılmıştır. Sonuçlar, PÖS’nin izleme maksadıyla kullanımının pazar konumu ve piyasa rekabet yoğunluğu yüksek olan firmalar tarafından daha fazla tercih edildiğini, öte yandan piyasa rekabet yoğunluğu düşük düzeyde olan firmaların stratejik karar alma maksadıyla kullanıma daha fazla önem verdiklerini göstermektedir.

Anahtar Kelimeler

İzleme dikkati odaklama stratejik karar alma meşrulaştırma rekabet

Kaynakça

  • ABERNETHY, M. A./BROWNELL, P. (1999), “The Role Of Budgets in Organizations Facing Strategic Change: An Exploratory Study,” Accounting, Organizations and Society, 24: 189–204.
  • AHRENS, T./CHAPMAN, C.S. (2004), “Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain,” Contemporary Accounting Research, 21/2, 271-301.
  • ABERNETHY, M.A./GUTHRIE, C.H. (1994), “An Empirical Assessment Of The “Fit” Between Strategy and Management Information System Design,” Accounting and Finance: 49- 66.
  • ALTER, S. (1977), “Why Is Man-Computer Interaction Important For Decision Support Systems?,” Interfaces, 7/2, 109-115.
  • ANSARI, S./EUSKE, K.J.(1987), “Rational, Rationalizing, and Reifying Uses Of Accounting Data in Organizations,” Accounting, Organizations and Society, 12/6: 549-570. ARGYRIS, C. (1977), “Organizational Learning and Management Information Systems,” Accounting, Organizations and Society, 2: 113–123.
  • ATKINSON, A.A./KAPLAN, R.S./YOUNG, S.M. (2004), Management Accounting (New Jersey: Fourth Edition, Pearson Prentice Hall)
  • ATKINSON, A.A./WATERHOUSE, J.H./WELLS, R.B.(1997), “A Stakeholder Approach to Strategic Performance Measurement,” Sloan Management Review, 38/3: 25-37.
  • BHIMANI, A. (2003), “A Study of the Emergence of Management Accounting System Ethos and its Influence On Perceived System Success,” Accounting, Organizations and Society, 28/6: 523–638.
  • BOLLOJU, N./KHALIFA, M./TURBAN, E. (2002) “Integrating Knowledge Management into Enterprise Environments For The Next Generation Decision Support,” Decision Support Systems, 33: 163– 176
  • BURCHELL, S./CLUBB, C./HOPWOOD, A.G./HUGHES, J./NAHAPIET, J. (1980), “The Role Accounting in Organizations and Society,” Accounting, Organizations and Society, 5: 5-27.
  • CHENHALL, R. H. (1997), “Reliance on Manufacturing Performance Measures, Total Quality Management and Organizational Performance,” Management Accounting Research, 8: 187–206.
  • 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: 127-168.
  • CHENHALL, R.H./MORRIS, D. (1986), “The Impact Of Structure, Environment And Interdependence on the Perceived Usefulness of Management Accounting Systems,” The Accounting Review, LXI/1: 16-35.
  • COLLINS, C.R./GUNDOVA, M.(1999), “Elements of a Performance Management Systems,” PLAYER, S./KEYS, D.E.(eds.), Activity Based Management Arthur Andersen’s Lessons From The ABM Battlefield (New York: John Wiley&Sons Inc.).
  • DAFT, R.L./LENGEL, R.H. (1986); “Organizational Information Requirements, Media Richness and Structural Design”, Management Science, 32(5), May, 554-571.
  • DENT, J. (1990), “Strategy, Organization and Control: Some Possibilities For Accounting Research,” Accounting, Organizations and Society, 15: 3–25.
  • DUNK, A.S./LYSONS, A.F. (1997), “An Analysis of Departmental Effectiveness, Participative Budgetary Control Processes and Environmental Dimensionality within the Competing Values Framework: A Public Sector Study,” Financial Accountability & Management, 13/1: 1-15.
  • FELDMAN, M.S./MARCH, J.G. (1981), “Information in Organizations as Signal and Symbol,” Administrative Science Quarterly, 26: 171–186.
  • GORDON, L.A./NARAYANAN, V.K. (1984), “Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation,” Accounting, Organizations and Society, 1: 33-47.
  • GREEN, S.G./WELSH, M.A. (1988), “Cybernetics and Dependence: Reframing The Control Concept,” Academy of Management Review, 13/2: 287-301.
  • HAAS, M./KLEINGELD, A. (1999), “Multilevel Design of Performance Measurement Systems: Enhancing Strategic Dialogue Throughout The Organization,” Management Accounting Research, 10: 233–261.
  • HEIDMANN, M./SCHÄFFER, U./STRAHRINGER, S. (2008), “Exploring the Role of Management Accounting Systems in Strategic Sensemaking,” Information Systems Management, 25/3: 244–257.
  • HENRI, J.F. (2006a), “Organizational Culture and Performance Measurement Systems,” Accounting, Organizations and Society, 31/1: 77-103
  • HENRI, J.F. (2006b), “Management Control Systems and Strategy: A Resource-Based Perspective,” Accounting, Organizations and Society, 31: 529–558. HENRI, J.F. (2006c), “Are Your Performance Measurement Systems Truly Performing?,” CMA Management, 31: 32-35.
  • HOFSTEDE, G. (1978), “The Poverty of Management Control Philosophy,” Academy of Management Review, 3: 450-461.
  • HORN, J./NORD, G. D. (1996), “Why Managers Use Executive Support Systems,” Information Strategy: The Executive's Journal, 12/2.
  • HORNGREN, C.T./FOSTER, G./DATAR, S.M. (2000), Cost Management: A Managerial Emphasis (New Jersey: Prentice Hall).
  • HOUDESHEL, G./WATSON, H.J. (1987), “The Management Information and Decision Support (MIDS) System At Lockheed-Georgia,” MIS Quarterly, 11: 127-140.
  • HOQUE, Z. / JAMES, W. (2000), “Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance,” JMAR, 12: 1-17.
  • HOQUE, Z. & MIA, L. & ALAM, M. (2001), “Market Competition, Computer-Aided Manufacturing and Use of Multıple Performance Measures: An Empirical Study,” British Accounting Review, 33: 23-45.
  • KALAYCI, Ş. (2005), SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri (Ankara: Asil Yayın Dağıtım Ltd. Şt.).
  • KAPLAN, R.S./ATKINSON, A.A. (1998), Advanced Management Accounting, Prentice Hall (New Jersey Upper Saddle River).
  • KAPLAN, R.S./NORTON, D.P. (1996), The Balanced Scorecard-Translating Strategy into Action (Boston Harvard Business School Press).
  • KAPLAN, R.S./NORTON, D.P. (1999), Balanced Scorecard-Şirket Stratejisini Eyleme Dönüştürmek (İstanbul: Sistem Yayıncılık) (Çev.: S. Egeli).
  • KAPLAN, R.S./NORTON, D.P. (2001), The Strategy Focused Organization: How Balanced Scorecard Companies Thrive in The New Business Environment (Boston: Harvard Business School Press).
  • KAPLAN, R.S./NORTON, D.P. (2001), The Strategy-Focused Organization (Boston, Massachusetts: Harvard Business School Press).
  • KLOOT, L. (1997), “Organizational Learning and Management Control Systems: Responding to Environmental Change,” Management Accounting Research, 8: 47 – 73.
  • KOBER, R./NGB, J./PAUL, B.J. (2007), “The Interrelationship Between Management Control Mechanisms and Strategy,” Management Accounting Research, xxx (2007) xxx–xxx.
  • LANGFIELD-SMITH, K. (1997), Management Control Systems And Strategy: A Critical Revıew,” Accounting, Organizations and Society, 22/2: 207-232.
  • LEDERER, A.L./MENDELOW, A.L. (1990), “The Impact of the Environment on the Management of Information Systems,” Information Systems Research, 1/2: 205-222.
  • MAKSOUD, A.A./DUGDALE, D./LUTHER, R. (2005), “Non-Financial Performance Measurement in Manufacturing Companies,” The British Accounting Review, 37/3: 261-297.
  • MALINA, M. A./SELTO, F. H. (2001), “Communicating and Controlling Strategy: An Empirical Study of The Effectiveness of the Balanced Scorecard,” Journal of Management Accounting Research, 13: 47–90.
  • MARGINSON, D.E.W. (2002), “Management Control Systems and Their Effects On Strategy Formatıon At Middle-Management Levels: Evidence From A U.K. Organization,” Strategic Management Journal, 23: 1019–1031.
  • MARKUS, M.L./PFEFFER, J. (1983), “Power and The Design and Implementation of Accounting and Control Systems,” Accounting, Organizations and Society, 8/2-3: 205-218.
  • NARANJO-GIL, D./HARTMANN, F. (2007), “How CEOs Use Management Information Systems For Strategy Implementation in Hospitals,” Health Policy, 81: 29–41.
  • NORD, J.H./NORD, G. D. (1995), “Why Managers Use Executive Support Systems: Selecting and Using Information Technology For Strategic Advantage,” Industrial Management & Data Systems, 95/9: 24-28
  • NUTT, P.C. (2000), “Context, Tactics, and The Examination of Alternatives During Strategic Decision Making,” European Journal of Operational Research, 124: 159-186.
  • OTLEY, D. (2003), “Management Control and Performance Management: Whence and Whither?,” The British Accounting Review, 35: 309–326.
  • SIMONS, R. (1990), “The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives,” Accounting, Organizations and Society, 15/1-2: 127-143.
  • SIMONS, R. (1991), “Strategic Orientation and Top Management Attention to Control Systems,” Strategic Management Journal, 12: 49-62.
  • SIMONS, R. (1994), “How New Top Managers Use Control Systems As Levers of Strategic Renewal,” Strategic Management Journal, 15: 169-189.
  • SIMONS, R. (2000), Performance Measurement & Control Systems For Implementing Strategy (New Jersey Prentice Hall, Upper Saddle River).
  • VANDENBOSCH, B./HUFF, S.L. (1992), “Executive Support Systems and Managerial Learning,” Business Quarterly, 57/2.
  • VANDENBOSCH, B. & HIGGINS, C.A. (1995) “Executive Support Systems and Learning: A Model and Empirical Test,” Journal of Management Information Systems, 12/2: 99-130.
  • VANDENBOSCH, B. (1999), “An Empirical Analysis of The Association Between The Use of Executive Support Systems and Perceived Organizational Competitiveness,” Accounting, Organizations and Society, 24: 77-92.
  • WIDENER, S.K. (2007), “An Empirical Analysis of The Levers of Control Framework,” Accounting, Organizations and Society, 32: 757–788.
  • YASIN, M.M./BAYES, P.E./CZUCHRY, A.J. (2005), “The Changing Role of Accounting in Supporting the Quality and Customer Goals of Organizations: An Open System Perspective,” International Journal of Management, 22/3: 323.
Toplam 57 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makaleleri
Yazarlar

Melek Eker Bu kişi benim

Yayımlanma Tarihi 1 Şubat 2010
Gönderilme Tarihi 31 Temmuz 2014
Yayımlandığı Sayı Yıl 2010 Cilt: 65 Sayı: 02

Kaynak Göster

APA Eker, M. (2010). REKABETİN PERFORMANS ÖLÇÜM SİSTEMİNİN KULLANIMINA ETKİSİ: AMPİRİK BİR ÇALIŞMA. Ankara Üniversitesi SBF Dergisi, 65(02), 89-116. https://doi.org/10.1501/SBFder_0000002167
AMA Eker M. REKABETİN PERFORMANS ÖLÇÜM SİSTEMİNİN KULLANIMINA ETKİSİ: AMPİRİK BİR ÇALIŞMA. SBF Dergisi. Şubat 2010;65(02):89-116. doi:10.1501/SBFder_0000002167
Chicago Eker, Melek. “REKABETİN PERFORMANS ÖLÇÜM SİSTEMİNİN KULLANIMINA ETKİSİ: AMPİRİK BİR ÇALIŞMA”. Ankara Üniversitesi SBF Dergisi 65, sy. 02 (Şubat 2010): 89-116. https://doi.org/10.1501/SBFder_0000002167.
EndNote Eker M (01 Şubat 2010) REKABETİN PERFORMANS ÖLÇÜM SİSTEMİNİN KULLANIMINA ETKİSİ: AMPİRİK BİR ÇALIŞMA. Ankara Üniversitesi SBF Dergisi 65 02 89–116.
IEEE M. Eker, “REKABETİN PERFORMANS ÖLÇÜM SİSTEMİNİN KULLANIMINA ETKİSİ: AMPİRİK BİR ÇALIŞMA”, SBF Dergisi, c. 65, sy. 02, ss. 89–116, 2010, doi: 10.1501/SBFder_0000002167.
ISNAD Eker, Melek. “REKABETİN PERFORMANS ÖLÇÜM SİSTEMİNİN KULLANIMINA ETKİSİ: AMPİRİK BİR ÇALIŞMA”. Ankara Üniversitesi SBF Dergisi 65/02 (Şubat 2010), 89-116. https://doi.org/10.1501/SBFder_0000002167.
JAMA Eker M. REKABETİN PERFORMANS ÖLÇÜM SİSTEMİNİN KULLANIMINA ETKİSİ: AMPİRİK BİR ÇALIŞMA. SBF Dergisi. 2010;65:89–116.
MLA Eker, Melek. “REKABETİN PERFORMANS ÖLÇÜM SİSTEMİNİN KULLANIMINA ETKİSİ: AMPİRİK BİR ÇALIŞMA”. Ankara Üniversitesi SBF Dergisi, c. 65, sy. 02, 2010, ss. 89-116, doi:10.1501/SBFder_0000002167.
Vancouver Eker M. REKABETİN PERFORMANS ÖLÇÜM SİSTEMİNİN KULLANIMINA ETKİSİ: AMPİRİK BİR ÇALIŞMA. SBF Dergisi. 2010;65(02):89-116.