Muhasebe ve Ağ Koordinasyonu

Öz

Muhasebenin piyasa ile eşgüdümü günümüzde gittikçe artan bir öneme sahip olmaktadır. Şirketler arası anlaşmaları ve yakın işbirliğini içeren yeni eşgüdüm biçimleri muhasebenin nasıl tasarlanması ve uygulanması gerektiği konusunda yeni görüşlerin ortaya çıkmasına neden olmaktadır. Bu çalışmanın ilk kısmında eşgüdüm biçimleri ile gereksinim duyulan bilgi arasındaki bağlantının teorik temelleri incelenmektedir. Eşgüdüm biçimlerinin alternatif olmakla kalmayıp şirket bütünleşmelerinde kullanılabilmesi ve şirketler arası işbirliklerinde farklı yolların izlenmesi iki önemli sorunun varlığını göstermektedir. Söz konusu sorunlar Ericsson ile Telia Mobile arasında yaşanan yoğun işbirliği ele alınarak bu çalışmada incelenmektedir. Ericsson ile Telia Mobile arasında gerçekleşen olay, iki şirketin birbirlerine ve diğer ilgili birimlerine değin uzanan alt üniteler dizisi ile ilgili kapsamlı bir çalışma ağı oluşturmada kullanılan üç temel eşgüdüm biçimini göstermektedir. Söz konusu eşgüdüm biçimleri ilk dönemlerde geliştirilen muhasebe yöntemlerinin bir çok şekilde işbirliklerinin gelişimini artırmakta kullanabileceğini ve daha sonraki muhasebe yöntemlerinin ise mevcut bir düzeyden veya planlanandan tekdüzen biçimine geçişte bir araç olarak algılanılmamasını kastetmektedir. Şirketler daha yüksek düzeyde mükemmel bir eşgüdüm biçimini başarmak için farklı eşgüdüm biçimlerinde birleşebilirler

Anahtar Kelimeler

• Muhasebe, Ağ Eşgüdümü, Eşgüdüm Biçimleri, İş birliği, Ericsson ve Telia Mobile

ACCOUNTING AND NETWORK COORDINATION

Öz

Accounting and the classical coordination forms of hierarchy and market are closely related concepts. New forms of coordination, including alliances and close cooperation between companies have opened up new challenges to how accounting should be designed and practised. In the first part of this paper the theoretical basis for the connection between coordination forms and the need for information is explored. Two key problems seem to be that the coordination forms are not just alternatives, but can be used in combination, and that relationships between companies can be viewed in different ways. These issues are studied through a case study of an extensive relationship between Ericsson and Telia Mobile. The case demonstrates that all of the three basic coordination forms are used in creating a complex network relating a set of sub-units from the two companies to each other and to other related parties. This means that accounting methods developed earlier can be used in several ways to enhance the development of the relationships and that the latter should not be perceived from one level or considered to be a uniform form. Companies can combine the different forms on one level to achieve a coordination form that is unique at a higher level.

Anahtar Kelimeler

• Accounting, Network Coordination, Typs Coordination, Cooperation, Ericsson and Telia Mobile

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