İŞLETMELERDE KURUMSAL PERFORMANS ÖLÇÜTLERİNİN SEÇİMİ, NİTELİKLERİ, TASARIMI: FİNANSAL-FİNANSAL OLMAYAN VE TEK-ÇOK BOYUTLU PERFORMANS ÖLÇÜTLERİ SINIFLANDIRMASI

Yıl 2021, , 39 - 50, 31.03.2021

Hakan Cavlak

https://doi.org/10.29106/fesa.798169

Cited By: 2

Öz

İşletme performansının ölçümü hem işletmelerin hem de işletme paydaşlarının geleceğe yönelik alacakları kararlar için önem arz etmektedir. İşletme performansının ölçülmesinde kullanılan performans ölçütlerinin seçimi ve nitelikleri (geçerli, tarafsız, temsilci, esnek, güvenilir, doğrulanabilir, anlaşılabilir) performans ölçümünün gerçekçi bir şekilde yapılabilmesi adına önemlidir. Bu öneminden dolayı da performans ölçütlerinin iyi bir şekilde tasarlanması (amacı, sorumlusu, maliyeti, vb.) gerekmektedir. Bu çalışmada, kurumsal performans ölçütlerinin bahsedilen unsurları, finansal-finansal olmayan ile tek-çok boyutlu performans ölçütleri sınıflandırması ve karşılaştırması incelenmiştir. Analiz edilen performans ölçütlerine ilişkin hususların işletme performansı konusundaki ilgililere ve konu hakkında çalışma yapacaklara kavramsal bir çerçeve oluşturması amaçlanmaktadır. Söz konusu amaç doğrultusunda incelenen performans ölçütlerine ilişkin en temel tespit, performans ölçütlerinin başlangıcında tek boyutlu, sadece finansal bilgileri içeren, yönetici ve hissedarları ilgilendiren, temel düzeyde, geçmişe dayalı ve kısa vadeli iken günümüzde ise finansal bilgilerin yanında finansal olmayan bilgileri de içeren, çok boyutlu, tüm paydaşları ilgilendiren, ileri düzeyde, geçmiş, şimdi ve geleceğe dayalı, kısa, orta ve uzun vadeli çıkarımların yapılabildiği bir değişim gösterdiğidir.

Anahtar Kelimeler

Performans Ölçütleri, Finansal & Finansal Olmayan, Tek & Çok Boyutlu

THE SELECTION, FEATURES AND DESIGN OF CORPORATE PERFORMANCE MEASURES IN BUSINESSES: CLASSIFICATION OF FINANCIAL-NON-FINANCIAL AND ONE-MULTI-DIMENSIONAL PERFORMANCE MEASURES

Öz

Measurement of business performance is important for the future decisions of both businesses and business stakeholders. The selection of performance measures used in the measurement of business performance and their features (valid, unbiased, representative, flexible, reliable, verifiable, understandable) is important to be able to make a realistic measurement. Due to this importance, performance measures must be well designed (purpose, responsible, cost, etc.). In this study, the mentioned elements of corporate performance measures, the classification and comparison of financial/non-financial, and one/multi-dimensional performance criteria are examined. It is aimed at the issues related to the analyzed performance measures that will form a conceptual framework for those concerned and those who will study on the subject. One of the main conclusions regarding the analyzed performance measures is that the measure initially includes one-dimensional, only financial information, basic level, historical and short-term implications that concern managers and shareholders. The second result is that the measures have changed today, including non-financial information as well as financial information, multidimensional, involving all stakeholders, advanced, short, medium, and long term inferences can be made based on past, present, and future.

Anahtar Kelimeler

Performance Measures, Financial & Non-financial, One & Multi dimensional

Kaynakça

• Akal, Z. (2011). İşletmelerde Performans Ölçüm ve Denetimi: Çok Yönlü Performans Göstergeleri. Ankara: Milli Prodüktivite Merkezi Yayınları.
• Arsoy, A. P., Bora, T., & Karabıyık, L. (2014). Effect of Non-Financial Information on Financial Performance: Evidence from Turkey. International Review of Economics and Management, 2(1), 1–18.
• Artley, W., & Stroh, S. (2001). The Performance-Based Management Handbook Volume 2: Establishing an Integrated Performance Measurement System. California: The Performance-Based Management Special Interest Group (PBM SIG).
• Ataman, B. (2004). İşletmelerde Yeni Performans Ölçümleme Sistemleri. Muhasebe ve Finansman Dergisi, 24, 73–82.
• Bacidore, J. M., Boquist, J. A., Milbourn, T. T., & Thakor, A. V. (1997). The Search for the Best Financial Performance Measure. Financial Analysts Journal, 53(3), 11–20.
• Banker, R. D., Potter, G., & Srinivasan, D. (2000). An Empirical Investigation of an Incentive Plan that Includes Nonfinancial Performance Measures. The Accounting Review, 75(1), 65–92.
• Carder, B., & Ragan, P. (2005). Measurement Matters: How Effective Assessment Drives Business and Safety Performance. Milwaukee: ASQ Quality Press.
• Carneiro-da-Cunha, J. A., Hourneaux, F., & Corrêa, H. L. (2016). Evolution and Chronology of the Organisational Performance Measurement Field. International Journal Business Performance Management, 17(2), 223–240.
• Carton, R. B., & Hofer, C. W. (2010). Organizational Financial Performance: Identifying and Testing Multiple Dimensions. Academy of Entrepreneurship Journal, 16(1), 1–22.
• Chow, C. W., & Stede, W. A. Van Der. (2006). The Use and Usefulness of Nonfinancial Performance Measures. Management Accounting Quarterly, 7(3), 1–8.
• Cihangir, E. (2014). Kurumsal Performans Yönetimi ve Yüksek Performanslı Organizasyonların Özellikleri. Marmara Sosyal Araştırmalar Dergisi, (5), 37–54.
• Civelek, M. E., Çemberci, M., Artar, O. K., & Uca, N. (2015). Key Factors of Sustainable Firm Performance: A Strategic Approach. Nebraska: Zea E-Books.
• Coram, P. J., Mock, T. J., & Monroe, G. S. (2011). Financial Analysts’ Evaluation of Enhanced Disclosure of Non-financial Performance Indicators. The British Accounting Review, 43(2), 87–101. https://doi.org/10.1016/j.bar.2011.02.001
• Cristian, Ștefanescu, & Monica, L. (2017). Measuring Performance in Organizations from Multi-Dimensional Perspective. Economy Series, (4), 217–223.
• Dorina, P., Victoria, B., & Diana, B. (2012). Aspects of Company Performance Analysis Based on Relevant Financial Information and Nonfinancial Information. Annals of Faculty of Economics, University of Oradea, Faculty of Economics, 1(1), 956–961.
• Dossi, A., & Patelli, L. (2010). You Learn From What You Measure: Financial and Non-financial Performance Measures in Multinational Companies. Long Range Planning, 43(4), 498–526. https://doi.org/10.1016/j.lrp.2010.01.002
• Dunk, A. S. (2005). Financial and Non-Financial Performance: The Influence of Quality of Information System Information, Corporate Environmental Integration, Product Innovation, and Product Quality. Advances in Management Accounting, 14, 91–114. https://doi.org/10.1016/S1474-7871(05)14004-0
• Eccles, R. G. (1991). The Performance Measurement Manifesto. Harvard Business Review, 131–137.
• Elitaş, C., & Ağca, V. (2006). Firmalarda Çok Boyutlu Performans Değerleme Yaklaşımları: Kavramsal Bir Çerçeve. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, 8(2), 343–369.
• Ghalayini, A. M., & Noble, J. S. (1996). The Changing Basis of Performance Measurement. International Journal of Operations & Production Management, 16(8), 63–80. https://doi.org/10.1108/01443579610125787
• Ghosh, D., & Wu, A. (2006). Relevance of Financial and Non-Financial Measures to Financial Analysts: Experimental Evidence. SSRN Electronic Journal, 1–37. https://doi.org/10.2139/ssrn.920988
• Grady, M. W. (1991). Performance Measurement: Implementing Strategy. Management Accounting, 72(12), 49–53.
• Hagel, J., Brown, J. S., & Davison, L. (2010). The Best Way to Measure Company Performance. Retrieved July 7, 2018, from Finance & Accounting (Harvard Business Review) website: www.hbr.org
• Harbour, J. L. (2009). The Basics of Performance Measurement. New York: CRC Press.
• Horngren, C. T., Harrison, W. T., & Oliver, M. S. (2012). Financial & Managerial Accounting. New Jersey: Pearson Education Ltd.
• Ittner, C. D., & Larcker, D. F. (1998). Innovations in Performance Measurement: Trends and Research Implications. Journal of Management Accounting Research, 10, 205–238.
• Ittner, C. D., & Larcker, D. F. (2003). Coming up Short on Nonfinancial Performance Measurement. Harvard Business Review, (81), 88–95.
• Kaplan, R. S., & Atkinson, A. A. (1998). Advanced Management Accounting. New Jersey: Prentice Hall.
• Kasie, F. M., & Belay, A. M. (2013). The Impact of Multi-Criteria Performance Measurement on Business Performance Improvement. Journal of Industrial Engineering and Management, 6(2), 595–625. https://doi.org/10.3926/jiem.489
• Kennerley, M., & Neely, A. (2002). A Framework of the Factors Affecting the Evolution of Performance Measurement Systems. International Journal of Operations & Production Management, 22(11), 1222–1245. https://doi.org/10.1108/01443570210450293
• Kloviene, L., & Gimzauskiene, E. (2009). Performance Measurement System Changes According to Organization’s External and Internal Environment. Economics & Management, (14), 70–77.
• Kluyver, C. A. de, & Pearce, J. A. (2015). Strategic Management: An Executive Perspective. New York: Business Expert Press.
• Köseoğlu, M. A. (2005). Kamu İktsadi Teşebbüslerinde Performans Ölçümü. T.C. Başbakanlık.
• Lau, C. M. (2011). Nonfinancial and Financial Performance Measures: How do They Affect Employee Role Clarity and Performance? Advances in Accounting, 27(2), 286–293. https://doi.org/10.1016/j.adiac.2011.07.001
• Letek, M., & Barta, G. (2015). Non-financial Performance Indicators as a New Approach to Measure the Value of Companies. In B. Mikula & T. Rojek (Eds.), Knowledge-Economy-Society: Reorientation of Paradigms and Concepts of Management in the Contemporary Economy. Cracow: Foundation of the Cracow University of Economics.
• Marr, B. (2006). Strategic Performance Management: Leveraging and Measuring Your Intangible Value Drivers. Oxford: Elsevier Ltd.
• Marr, B., & Schiuma, G. (2003). Business Performance Measurement - Past, Present and Future. Management Decision, 41(8), 680–687. https://doi.org/10.1108/00251740310496198
• Martin, R. (1997). Do We Practise Quality Principles in the Performance Measurement of Critical Success Factors? Total Quality Management, 8(6), 429–444. https://doi.org/10.1080/0954412979433
• Mohamed, R. (2014). The Effect of Multi-Dimensional Performance Measurement System on Market Orientation. International Journal of Trade, Economics and Finance, 5(2), 195–198. https://doi.org/10.7763/IJTEF.2014.V5.370
• Mowen, M. M., Hansen, D. R., & Heitger, D. L. (2014). Cornerstones of Managerial Accounting. Mason: South-Western, Cengage Learning.
• Neely, A. (1999). The Performance Measurement Revolution: Why Now and What Next? International Journal of Operations & Production Management, 19(2), 205–228. https://doi.org/10.1108/01443579910247437
• Neely, A., Mills, J., Platts, K., Gregory, M., & Richards, H. (1996). Performance Measurement System Design: Should Process based Approaches be Adopted? International Journal of Production Economics, (46–47), 423–431.
• Neely, A., Richards, H., Mills, J., Platts, K., & Bourne, M. (1997). Designing Performance Measures: A Structured Approach. International Journal of Operations & Production Management, 17(11), 1131–1152. https://doi.org/10.1108/01443579710177888
• Nourayi, M. M., & Daroca, F. P. (1996). Performance Evaluation And Measurement Issues. Journal of Managerial Issues, 8(2), 206–217.
• Nudurupati, S. S., Bititci, U. S., Kumar, V., & Chan, F. T. S. (2011). State of the Art Literature Review on Performance Measurement. Computers & Industrial Engineering, 60(2), 279–290. https://doi.org/10.1016/j.cie.2010.11.010
• Orr, L. M., & Orr, D. J. (2014). Eliminating Waste in Business: Run Lean, Boost Profitability. New York: Apress.
• Richard, P. J., Devinney, T. M., Yip, G. S., & Johnson, G. (2009). Measuring Organizational Performance: Towards Methodological Best Practice. Journal of Management, 35(3), 718–804. https://doi.org/10.1177/0149206308330560
• Selvi, Y. (2017). İşletmelerde Finansal Olmayan Verilerin Raporlanması. İstanbul: Türkmen Kitabevi.
• Sholihin, M., Pike, R., & Mangena, M. (2010). Reliance on Multiple Performance Measures and Manager Performance. Journal of Applied Accounting Research, 11(1), 24–42. https://doi.org/10.1108/09675421011050018
• Sink, D. S., & Smith, G. L. (1994). The Influence of Organizational Linkages and Measurement Practices on Productivity and Management. In D. H. Harris (Ed.), Organizational Linkages: Understanding the Productivity Paradox (pp. 131–160). Washington: National Academy Press.
• Sliwka, D. (2002). On the Use of Nonfinancial Performance Measures in Management Compensation. Journal of Economics & Management Strategy, 11(3), 487–511.
• Uyar, A. (2010). Development of Non-Financial Measures as Contemporary Performance Measurement Tools. World of Accounting Science, 12(1), 209–248.
• Venkatraman, N., & Ramanujam, V. (1986). Measurement of Business Performance in Strategy Research: A Comparison of Approaches. The Academy of Management Review, 11(4), 801–814.
• Whiting, E. (1986). A Guide to Business Performance Measurements. https://doi.org/10.1007/978-1-349-07472-3
• Williams, J. R., Haka, S. F., Bettner, M. S., & Carcello, J. V. (2012). Financial & Managerial Accounting: The Basis for Business Decisions. New York: McGraw-Hill/Irwin.
• Yadav, N., & Sagar, M. (2013). Performance Measurement and Management Frameworks. Business Process Management Journal, 19(6), 947–971. https://doi.org/10.1108/BPMJ-01-2013-0003
• Zairi, M. (1994). Measuring Performance for Business Results. https://doi.org/10.1007/978-94-011-1302-1
• Zsido, K. E. (2015). Historical Overview of the Literature on Business Performance Measurement from the Beginning to the Present. Applied Studies in Agribusiness and Commerce, 9(3), 39–46. https://doi.org/10.19041/APSTRACT/2015/3/6